NirW  YOEK  TRIBXJNE'  EDITION.  PEICE.^1  CENTS. 


rHE  UNITED  STATES  TAX  LAW 


LIBRARr 

AS  AMENI)EI)«NlVERS?rY  OF  lUlHOlS 


FOB  AMENDMENTS,  SEE  PAGE  26. 


AW  ACT  to  'provide  Internal  Revenue  to  support  the  Governmeni 
and  pay  Interest  on  the  Public  Debt 


Be  it  enacted  by  the  Senate  and  House  of  R^e- 
eentatives  of  the  United  States  of  A-tnerica  in  Con- 
gress assembled.  That,  for  the  purpose  of  supe^- 
(endiug  the  collection  of  internal  duties,  stamp  dunes, 

‘ lieenses,  or  taxes  imposed  by  this  act,  or  which  may 
be  hereafter  imposed,  and  of  assessing  the  same,  an 
office  is  hereby  created  in  the  Treasury  Department 
to  be  called  the  office  of  the  Commissioner  of  Inter- 
nal Revenue ; and  the  President  of  the  United  States 
is  hereby  authorized  to  nominate,  and,_with  the  ad- 
vice and  consent  of  the  Senate,  to  appoint  a Cbmmis- 
^ser  of  Internal  Revenue,  with  an  annual  salary 
of  $4,000,  who  shall  be  charged,  and  hereby  is 
•barged,  under  the  direction  of  the  Secretary  of  the 
Treasury,  with  preparing  all  the  instructions,  regula- 
tions, directions,  forms,  blanks,  stamps,  and  licenses, 
and  distributing  the  same,  or  any  part  thereof,  and 
all  other  matters  pertaining  to  the  assessment  and 
collection  of  the  duties,  stamp  duties,  licenses,  and 
taxes,  which  may  be  necessary  to  carry  this  act  into 
effect,  and  with  the  general  superintendence  of  his 
office,  as  aforesaid,  and  shall  have  authority,  and 
hereby  is  authorized  and  required,  to  provide  proper 
and  sufficient  stamps  or  dies  for  expressing  and  de- 
^noting  the  several  stamp  duties,  or  the  amount  there- 
in  the  case  of  percentage  duties,  imposed  by  this 
act,  and  to  alter  and  renew  or  replace  such  stamps 
^frem  time  to  time,  as  occasion  shall  require;  and  the 
Secretary  of  the  Treasury  may  assign  to  the  office  of 
Commissioner  of  Internal  Revenue  such  number 
clerks  as  he  may  deem  necessaiy,  or  the  exigen- 
-^des  of  the  public  service  may  require,  and  the  privi- 
lege of  franking  all  letters  and  documents  pertaining 
- to  the  duties  of  his  office,  and  of  receiving  free  of 
) all  such  letters  and  documents,  is  hereby  ex- 
to  said  Commissioner. 


number  of  districts  shall  not  exceed  the  number  of 
representatives  to  which  any  such  State  may  be  so  en- 
titled; and  Provided  fui-ther.  That  in  the  State  of 
California  the  President  may  establish  a number  of 
districts,  not  exceeding  the  number  of  Senators  and 
Kepreeentatives  to  which  said  State  is  entitled  la  th® 


present  Congress.  . ... 

Sec.  3.  And  be  it  further  enacted,  That  each  of  tho 


assessors  shall  divide  his  district  into  a convenient 
number  of  assessment  districts,  subject  to  such  reg- 
ulations and  limitations  as  may  be  imposed  by  the 
Commissioner  of  Internal  Revenue,  within  each  of 
which  he  shall  appoint  one  assistant  assessor,  who 
shall  be  resident  therein;  and  each  assessor  and 
assistant  assessor  so  appointed,  and  accepting  the 
appointment,  shall,  before  he  enters  on  the  duties  of 
his  appointment,  take  and  subscribe,  before  somo 
competent  magistrate,  or  some  collector,  to  be  ap- 
pointed*by  virtue  of  this  act  (who  is  hereby  empow- 
ered to  administer  the  same),  the  following  oath  of 
affirmation,  to  wit:  "I,  A B,  do  swear,  or  affirm 

(as  the  case  may  be),  that  I will  bear  true  faith  and 
allegiance  to  the  United  States  of  America,  and  will 
support  the  Constitution  thereof,  and  that  1 will,  to 
the  best  of  my  knowledge,  skill,  and  judgment,  d^ 
igenily  and  faithfully  execute  the  office  and  duties  of 

assessor  for (naming  the  assessment  distriet). 

without  favor  or  partiality,  and  that  I will  do  equal 
right  and  justice  in  every  case  in  which  I shall  aot 
as  assessor.”  And  a certificate  of  such  oath  of 
affirmation  shall  be  delivered  to  the  collector  of  tho . 
district  for  which  sucl^  assessor  or  assistant  assessor 
shall  be  appointed.  And  every  assessor  or  assistfmt 
assessor  acting  in  the  said  office  without  having 
taken  the  said  oath  or  affirmation  shall  forfeit  and 


1 General  Provisfona^ 

8*c.  2.  And  be  it  further  enacted,  That,  for  the 
purpose  of  assessing,  levying,  and  collecting  the 
dntm  or  taxM  hereinafter  prescribed  by  this  act, 
the  President  of  the  United  States  be,  and  he  is 
, hereW  authorized  to  divide,  respectively,  the  States 
and  Territories  of  the  United  States  and  the  District 
^ af  Colnmbiainto  convenient  collection  districts,  and  to 
Bominate,  and,  by  and  with  the  advice  and  consent 
^ af  tho  Innate,  to  appoint  an  Assessor  and  Collector 
S fOf  each  such  district,  who  shall  be  residents  within 
S tlv  same:  Provided,  Thfd  any  of  said  States  and 
Tarritories,  and  the  Di^^mt  of  Columbia,  may,  if 
lha  Prudent  shall  deogi  it  proper,  be  erected  mto 
and  included  in  one  dMrict:  Promed,  That  the 
^ Unsber  of  districts  in  a^  State  shall  not  exceed  the 
^ in^Bkbor  of  ropT^ntatlves  to  which  such  State  shall 


pay  $100,  one  moiety  thereof  to  the  use  of  the  Uni- 
ted States,  and  the  other  moiety  thereof  to  him  who 
shall  first  sue  for  the  same,  with  costs  of  suit. 


Sec.  4.  And  be  it  further  enacted.  That  befo» 
anv  such  collector  shall  enter  upon  the  duties  of  bio 
office,  he  shall  execute  a bond  for  such  amount  ao 
shall  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  under  the  direction  of  the  Secretary  at  tho 
Treasury,  with  not  less  than  five  sureties  to  be  ap- 
proved as  sufficient  by  the  Solicitor  of  the  Treasury| 
containing  the  condition  that  said  collector  sl^ 
faithfully  perform  the  duties  of  his  office  according 
to  law,  and  shall  justly  and  faithfully  account  foe 
and  pay  over  to  the  United  States,  in  complianoo 
with  the  order  or  regnlations  of  the  Secretary  of  tho 
Treasury,  all  public  moneys  which  may  come  into 
his  hands  or  possession;  which  bond  shall  be  filed  in 
the  office  of  the  First  Controller  of  the  Treasury 


» Montitlod  in  the  present  Congress  except  in  such 
" M are  entitled  to  an  increased  representatiim 


^ in  tlm<Mihizt7<«ightb  Congress,  in  whiA  Statei^ 


And  Buch  Collectors  shall,  from  time  ^ time,  re- 
new, strengthen  and  increase  their  o&cm  bond|t^  as 


' Che  Treasury  nuty  direst. 


Sec.  5.  And  be  it  farther  enacted,  That  each  Col- 
lector shall  be  authorized  to  appoint,  by  an  instru- 
ment  of  writing  under  his  hand,  as  many  deputies  as 
he  may  think  proper,  to  be  by  him  compensated  tor 
their  services,  and  also  to  revoke  any  such  appoint- 
m6nt  Riving  sucli  notic6  thcr60i  as  tn©  Cominis* 
rioner  of  Internal  Revenue  shall  prescribe;  and  may 
require  bonds  or  other  securities  and  accept  the  same 
from  such  deputy;  and  each  such  deputy  shall  have 
the  like  authority,  in  every  respect,  to  collect  the 
autiea  and  taxes  levied  or  assessed  within  the  por- 
Hon  of  the  district  assigned  #o  him  which  is  by  this 
act  vested  in  the  Collector  himself;  but  each  Col- 
lector sha"l,  in  every  respect,  be  responsible  both  to 
the  United  States  and  to  individuals,  as  the  case  may 
be  for  all  moneys  collected,  and  for  every  act  done 
as  Deputy  Collector  by  any  of  his  deputies  while 
acting  as  such,  and  for  every  omission  of  duty:  Pro- 
Tided,  That  nothing  herein  contamed  shall  prevent 
anv  Collector  from  collecting  himself  the  whole  or 
any  part  of  the  duties  and  taxes  so  assessed  and  pay- 
able in  his  district.  ™ x i.  n 

Sec.  6.  And  be  it  further  enacted.  That  it  shall 
be  the  duty  of  any  person  or  persons,  partnerships, 
firms,  associations,  or  corporations,  made  liable  to 
anv  duty,  Ucense,  stamp,  or  tax  imposed  by  this  act, 
wnen  not  otherwise  and  differently  provided  for,  on 
or  before  the  1st  day  of  August,  1862,  and  on  or  be- 
fore the  first  Monday  of  May  in  each  year  there- 
after and  in  all  other  cases  before  the  day  of  levy,  to 
make  a list  or  return  to  the  assistant  assessor  of 
the  district  where  located,  of  the  amount  of  an- 
nual income,  the  articles  or  obiects  charged  with  a 
special  duty  or  tax,  the  quantity  of  goods,  wares, 
and  merchandise  made  or  sold,  and  charged  wi  n a 
specific  or  ad  valorem  duty  or  tax,  the  several  rates 
aW  aggregate  amount  according  to  the  respective 
provisions  of  this  act,  and  according  to  the  forms  and 
regulations  to  be  prescribed  by  the  Commesioner  of 
Internal  Revenue,  under  the  direction  of  the  Secre- 
tary of  the  Treasury,  for  which  such  person  or  per- 
sons. partnerships,  firms,  associations  or  corpora- 
tions are  liable  to  be  assessed  under  and  by  virtue  of 
the  provisions  of  this  act.  mi  x xi,  • 

Sec  7 And  he  it  further  enacted.  That  the  in- 
structions, regulations,  and  directions  as  hereinbe- 
fore mentioned,  shall  be  binding  on  each  assessor 
and  his  assisstants,  and  on  each  Collector  and  his 
deputies,  in  the  performance  of  the  duties  enjoined 
by  or  under  this  act;  pursuant  to  winch  in- 
structions the  sa'd  assessors  shall,  on  the  first  day  of 
August,  1862,  and  on  the  first  Monday  of  May  in 
each  succeeding  year,  and  from  time  to  time  there- 
after in  accordance  with  this  act,  direct  und  cause 
the  several  assistant  assessors  to  proceed  through 
evervpartof  their  respective  districts,  and  inquire 
after  and  concerning  all  persons  being  within  the  as- 
Bessment  districts  where  they  respectively  reside, 
owning,  possessing  or  having  the  care  or  manage- 
ment of  any  property,  goods,  wares,  and  merchan- 
dise,  articles  or  objects  liable  to  pay  any  duty,  stamp 
or  tax,  including  all  persons  liable  to  pay  a license 
duty,  under  the  provisions  of  this  act,  (by  reference 
as  well  to  any  lists  of  assessment  or  collection  taken 
xmderthe  laws  of  the  respective  States  as  to  any 
other  records  or  documents,  and  by  all  other  lawlul 
ways  and  means,  especially  to  the  written  list, 
techedule,  or  return  required  to  be  made  out  and  de- 
livered to  the  assistant  assessor  by  all  persons  own- 
ing, possessing,  or  having  the  career  management  of 
ai^  property,  as  aforesaid,  liable  to  duty  or  taxa- 
tion ) and  to  value  and  enumerate  the  said  objects  of 
taxation,  respectively,  in  the  manner  prescribed  by 
this  act,  and  in  conformity  with  the  regulations  and 
instructions  before  mentioned.  . , mu  x -j?  „ 

Sec.  8.  And  be  it  further  enacted.  That  if  any 
person  owning,  possessing,  or  having  the  career 
management  of  property,  goods,  wares,  and  mer- 
chandise, articles  or  objects  liable  to  pay  any  duty, 
tax.or  license.shall  fail  to  make  and  exhibit  a writtten 
list  when  required,  as  aforesaid,  and  shall  consent  to 
disclose  the  particulars  ol  any  and  all  the  property, 

foods,  wares,  and  merchandise,  articles  and  objects 
able  to  pay  any  duty  or  tax,  or  any  business  or  oc- 
cupation liable  to  pay  any  license,  as  aforesaid,  then, 
and  in  that  case,  it  shall  be  the  duty  ot  the  ofecer  to 
’ such  Usi^  which,  being  distmctly  read,  con- 


sented to,  and  signed  by  the  person  bo  owning,  poi- 
sessing,  or  having  the  care  and  management  as  afore- 
said, Bhall  be  received  as  the  list  of  snch  preson. 

Sec.  9.  And  be  it  further  enacted.  That  if  any 
such  person  shall  deliver  or  disclose  to  any  as'OSBor 
or  assistant  assessor  appointed  in  pursuance  of  this 
act,  and  requiring  a list  or  lists,  as  aforesaid,  any 
false  or  fraudulent  list  or  statement,  with  intent  to 
defeat  or  evade  the  valuation  or  enumeration  hereby , 
intended  to  be  made,  such  person  so  offending,  and 
being  thereof  convicted  on  indictment  found  therefor 
in  any  circuit  or  district  court  of  the  United  States 
held  in  the  district  in  which  such  offense  may  be 
committed,  shall  be  fined  in  a sum  not  exceeding 
$500,  at  the  discretion  of  the  court,  and  shall  pay  all 
costs  and  charges  of  prosecution ; and  the  valnation 
and  enumeration  required  by  this  act  shall,  in  all 
such  cases,  and  in  all  cases  of  under  valua- 
tion or  under  statement  in  such  lists  or 
Btatements,  be  made,  as  aforesaid,  upon  lists,  ac- 
cording to  the  form  prescribed,  to  be  made  out  by  the 
assessors  and  assistant  assessors,  respectively;  which 
lists  the  Baid  assessors  and  assistant  assessors  are 
hereby  authorized  and  required  to  ma-ke  according  to 
the  best  information  they  can  obtain,  and  for  the 
purpose  of  making  which  they  are  hereby  authorized 
to  enter  into  and  upon  all  and  singular  the  premises, 
respectively;  and  from  the  valuation  and  enumera- 
tion so  made  there  shall  be  no  appeal. 

Sec.  10.  And  be  it  further  enacted.  That  in  case 
any  person  shall  be  absent  from  his  or  her  place  oi 
residence  at  the  time  an  assistant  assessor  shall  call 
to  receive  the  list  of  such  person,  it  shall  be  the  duty 
of  such  assistant  assessor  to  leave  at  the  place  of 
residence  of  snch  person,  with  some  person  of  salt- 
able  age  and  discretion,  if  such  be  present,  otherwise 
to  deposit  in  the  nearest  post  office  a written  note  or 
memorandum,  addressed  to  snch  person,  requiring 
him  or  her  to  present  to  such  assessor  the  list  or  lists 
required  by  this  act  with  in  ten  days  from  the  date  ol 
Buch  note  or  memorandum. 

Sec,  11.  And  be  it  further  enacted,  That  if  any 
person,  on  being  notified  or  required,  as  aforesaid, 
shall  refuse  or  neglect  to  give  such  list  or  lists  within 
the  time  required,  as  aforesaid,  it  shall  be  the  duty 
of  the  assessor  for  the  assessment  district  within 
which  such  person  shall  reside,  and  he  is  hereby 
authorized  and  required,  to  enter  into  and  upon  the 
premises,  if  it  be  necessary,  of  such  persons  so  re- 
fusing or  neglecting,  asd  to  make,  according  to  the 
best  information  which  he  can  obtain,  and  on  hi* 
own  view  and  information,  such  lists  of  propeity, 
goods,  wares,  and  merchandise,  and  all  articles  or 
objects  liable  to  du'v  or  taxation,  owned  or  pos- 

eessed,  or  under  the  care  and  management  of  such 
person,  as  are  required  by  this  act,  includiog  tne 
amount,  if  any,  due  for  license;  and  in  case  of  re- 
fusal or  neglect  to  make  such  lists,  except  in  cases 
of  sickness,  the  assessors  shall  thereupon  add  titty 

per  centum  to  the  amount  of  the  items  tbereot;  and 

the  lists,  so  made  and  subscribed  by  such  assessor, 
shall  be  taken  and  reputed  as  good  and  sufficient 
lists  of  the  persons  and  property  for  which  such 
person  is  to  be  taxed  for  the  purposes  of  this  ,acti 
and  the  person  so  failing  or  neglecting,  unless  in  cise 
of  sickness  or  failure  to  receive  the  notice,  shall, 
moreover,  forfeit  and  pay  the  sum 
dollars,  except  where  otherwise  provided  for  to  be 
recovertd  for  the  use  of  the  United  States,  wiih  costs 

°^S^°c!*12.  And  be  it  further  enacted.  That  when- 
ever there  shall  be  in  any  assessment  district  any 
properly,  goods,  wares,  and  merchandise,  articles,  or 
objects,  not  owned  or  possessed  by,  or  under  the  care 
or  management  of,  any  person  or  persons  within 
Buch  district,  and  liable  to  be  taxed  as  aforesaid, 
and  no  list  of  which  shall  have  been  transmitted  to 
the  Assistant  Assessor  in  the  manner  provided  by 
this  act,  it  shall  be  the  duty  of  the  Assistant  Asses^ 
or  for  such  district,  and  he  is  hereby  authorized  and 
required  to  enter  into  and  upon  the  premiess  where 
such  property  is  situated,  and  take  such  ^lew  iher^ 
of  as  may  he  necessary,  and  to  make  lists 
Bamo,  according  to  the  form  Prescribed,  which 
being  subscribed  by  the  said  Assessor,  shall  be  taken 
and  reputed  as  good  and  sufficient  lists  ot  Pje^ 
fiooda,  ware*  and  merchandise,  articles,  or  oo- 


3 


j«ctB,  fw  aforesaid,  under  and  for  the  purposes  of 
this  act. 

Sec.  13.  And  be  it  further  enacted,  That  the 
owners,  possessors,  or  persons  having  the  care  or 
management  of  property,  goods,  wares  and  merchan- 
dise, articles  or  objects,  not  lying  or  being  within 
the  assessment  district  in  which  they  reside,  shall  be 
permitted  to  make  out  and  deliver  the  lists  thereof 
required  by  this  act  (provided  the  assessment  dis- 
trict in  which  the  said  objects  of  duty  or  taxation 
are  situated  is  therein  distinctly  stated)  at  the 
time  and  in  the  manner  prescribed  to  the  Assistaot 
Assessor  of  the  Assessment  district  wherein  such 
persons  reside.  And  it  shall  be  the  duty  of  the 
Assistant  Assessor,  who  receives  any  such  list, 
to  transmit  the  same  to  the  Assistant  Assessor 
where  such  objects  of  taxation  are  situate,  who 
shall  examine  such  list;  and  if  he  approves  the 
same,  he  shall  return  it  to  the  Assistant  Asses- 
sor from  Whom  he  received  it,  with  his  approval 
thereof;  and  if  he  fails  to  approve  the  same, 
he  shall  make  such  alterations  therein  as  he  may 
deem  to  be  just  and  proper,  and  shall  then  re- 
turn the  list,  with  such  alterations  therein  or  addi- 
tions thereto,  to  the  Assistant  Assessor  from  whom 
he  received  the  said  list;  and  the  Assistant  Assessor, 
where  the  person  liable  to  pay  such  tax  resides, 
shall  proceed  in  making  the  assessment  of  the  tax 
upon  the  list  by  him  so  received,  in  all  respects  as  if 
the  said  list  had  been  made  out  by  himself. 

Sec.  14.  And  be  it  farther  enacted,  That  the  lists 
aforesaid  shall,  where  not  otherwise  specially  pro- 
vided for,  bo  taken  with  reference  to  the  day  :&ed 
for  that  purpose  by  this  act,  as  aforesaid,  and  where 
duties  accrue  at  other  and  different  times,  the  lists 
shall  be  taken  with  reference  to  the  time  when  said 
duties  become  due;  and  the  Assistant  Assessors,  re- 
spectively, after  collecting  the  said  lists,  shall  pro- 
ceed to  arrange  the  same,  and  to  make  two  general 
lists — ^the  first  of  which  shall  exhibit,  in  alptiabeti- 
cal  order,  the  names  of  all  persons  liable  to  pay  any 
duty,  tax,  or  license  under  this  act  residing  within 
the  assessment  district,  together  with  the  value  and 
assessment,  or  ennmeration,  as  the  case  may  require, 
of  the  objects  liable  to  duty  or  taxation  within  such 
district  for  which  each  such  person  is  liable,  or  for 
which  any  firm,  company,  or  corporation  is  liable, 
with  the  amount  of  duty  or  tax  payable  thereon; 
and  the  second  list  shall  exhibit,  in  alphabetical 
order,  the  names  of  all  persons  residing  out  of  the 
collection  district,  owners  o.  property  within  the 
district,  together  with  the  value  and  assessment  or 
enumeration  thereof,  as  the  case  may  be,  with  the 
amount  of  duty  or  tax  payable  thereon  as  aforesaid. 
The  forms  of  the  said  general  list  shall  be  devised 
and  prescribed  by  the  Assessor,  under  the  direction 
of  the  Commissioner  of  Internal  Eevenue,  and  lists 
taken  according  to  such  forms  shall  be  made  out  by 
the  Assistant  Assessors  and  delivered  to  the  Assessor 
within  thirty  days  after  the  day  fixed  by  this  act  as 
aforesaid,  requiring  lists  from  individums,  or  where 
duties,  licenses,  or  taxes  accrue  at  other  and  difiesent 
times,  the  lists  shall  be  delivered  from  time  to  time 
SB  they  become  due.  And  if  any  Assistant  Assessor 
shall  fail  to  perform  any  duty  assigned  by  this  act 
within  the  time  prescribed  byTiis  precept,  warrant, 
or  other  legal  instructions,  uot  being  prevented 
therefrom  by  sickness  or  ether  unavoidable  accident, 
every  such  Assistant  Assessor  shall  be  discharged 
from  office,  and  shall,  moreover,  forfeit  and  pay  $.‘<i00, 
to  be  recovered  for  the  use  of  the  United  States, 
with  costs  of  suit. 

Sec.  i6.  And  be  it  farther  enacted,  That  the  As- 
sessors for  each  collection  district  shall,  by  adver- 
tisement in  some  pnblic  newspaper  pablished  in  each 
county  within  said  district,  if  any  such  there  be, 
and  by  written  or  printed  notifications,  to  he  posted 
np  in  at  l^t  four  public  places  within  each  assess- 
ment district,  advertise  all  persons  concerned  of  the 
time  and  pla^  within  said  county  when  and  where 
^e  lists,  valuations,  and  enumerations  made  and 
taken  ];^thm  said  county  may  be  examined; 
rad^  said  lists  shall  remain  open  for  exam- 
ination for  the  space  of  fifteen  days  after 
notice  shall  have  been  given  as  aforesaid.  And 
said  notifications  shall  also  state  when  anri  where 
'Within  said  county,  after  the  expiration  of  said  fifteen 


days,  appeals  will  be  received  and  determined  rel 
ative  to  "any  erroneous  or  excesbive  valuations  or 
enumerations  by  the  Assistant  Assessors.  And  it 
shall  be  the  duty  of  the  Assessor  for  each  collection 
district,  at  the  time  fixed  for  hearing  such  appeal  aa 
aforesaid,  to  submit  the  proceedings  of  the  Assistant 
Assessors,  and  the  lists  taken  and  returned  as  afore- 
said, to  the  inspection  of  any  and  all  persons  who 
may  apply  for  that  purpose.  And  the  said  Assessor 
for  each  collection  district  is  hereby  authorized,  at 
any  time  within  fifteen  days  from  and  after  the  ex- 
piration of  the  time  allowed  for  notification  as  afore- 
said, to  hear  and  determine,  in  a summary  way,  ac- 
cording to  law  and  right,  upon  any  and  all  appeals 
which  may  be  exhibited againsc  the  proceedingsoftho 
said  Assistant  Assessors:  Provided,  That  the  ques- 
tion to  be  determined  by  the  Assessor,  on  an  appeal 
respecting  the  valuation  or  enumeration  of  property, 
or  objects  liable  to  duty  or  taxation,  shall  be, 
whether  the  valuation  complained  of  be  or  be  not  in 
a just  relation  or  proportion  to  other  valuations  in 
the  same  assessment  district,  and  whether  the  enu- 
meration be  or  be  not  correct.  And  all  appeals  to 
the  Assessor,  as  aforesaid,  shall  he  made  in  writing, 
and  shall  specify  the  particular  cause,  matter,  or 
thing  respecting  which  a decision  is  requested;  and 
shall,  moreover,  state  the  ground  or  principle  of  ine- 
quality or  error  complained  ofi  And  the  Assessor 
shall  have  power  to  re-examine  and  equalize  the 
valuations  as  shall  appear  just  and  equitable;  but  no 
valuation  or  enumeration  shall  be  increased  without 
a previous  notice,  of  at  least  five  days,  to  the  party 
interested,  to  appear  and  object  to  the  same,  if  he 
judge  proper;  which  notice  shall  be  given  by  a note 
in  writing,  to  be  left  at  the  dwelling-house,  office,  or 
place  of  business  of  the  party  by  such  Assessor  or 
an  Assistant,Assessor. 

Sec.  16.  And  be  it  further  enacted,  That  the  said 
Assessors  of  each  collection  district,  respectively, 
shall,  immediately  after  the  expiration  of  the  time 
for  hearing  appeals,  and,  from  time  to  time,  as  duties, 
taxes,  or  licenses  become  liable  to  be  assessed,  make 
out  lists  containing  the  sums  payable  according  to 
the  provisions  of  this  act  upon  every  object  of  duty 
or  taxation  in  and  for  each  collection  district,  which 
lists  shall  contain  the  name  of  each  jierson  residing 
within  the  said  district,  owning  or  having  the  care  or 
superintendence  of  property  lying  within  the  said 
district  which  is  liable  to  the  said  tax,  or  engaged  in 
any  business  or  pursuit  requiring  a license,  when 
such  person  or  persons  are  known,  together  with  the 
sums  payable  by  each;  and  where  there  is  any 
property  within  any  collection  district  liable  to  the 
payment  of  the  said  duty  or  tax.  not  owned  or 
occupied  by  or  under  the  superintendence  oj 
any  person  resident  therein,  there  shall  be  a sep* 
arate  list  of  such  propert  specifying  the  sum  paya> 
ble,  and  the  names  of  feM  respective  proprietors, 
where  known.  And  the  Assistant  Assessor  making 
out  any  such  separate  list  shall  transmit  therefrom 
to  the  Assistant  Assessor,  where  the  persons  liable 
to  pay  such  tax  reside  or  shall  have  their  principal 
lace*  of  business,  copies  of  the  list  of  property  held 
y persons  so  liable  to  pay  such  tax,  to  the  end  that 
the  taxes  assessed  under  the  provisions  of  this  act 
may  be  paid  within  the  collection  district  where  the 
persons  liable  to  pay  the  same  reside  or  may  have 
their  principal  place  of  business.  And  in  all  cases 
the  said  Assessor  shall  furnish  to  the  Collectors  of 
the  several  collection  districts,  respectively,  within 
ten  days  after  the  time  of  hearing  appeals,  and  from 
time  to  time  thereafter  as  required,  a certified  copy 
of  such  list  or  lists  for  their  proper  collection  dis- 
tricts; and  in  default  of  performance  of  the  duties 
enjoined  upon  Assessors  by  this  section  they  shall 
severally  and  individually  forfeit  and  pay  the  sum 
of  $500  to  the  use  of  the  United  States;  and,  more- 
over, shall  forfeit  their  compensation  as  Assessors: 
Provided,  That  it  shall  he  in  the  power  of  the  Com- 
missioner of  Internal  Revenue  to  exonerate  any  As- 
sessor as  aforesaid  from  such  forfeitures,  in  whole  or 
in  part,  as  to  him  shall  appear  jnst  and  equitable. 

Sec.  17.  And  be  it  further  enacted,  That  there 
shall  be  allowed  and  paid  to  the  several  Assessors  and 
Assistant  Assessors,  for  their  services  under  this  act- 
each  AssesBor  $3  per  day  for  every  day  employed  in 
making  the  necessaxy  arrangements  and  giving  the 


CJ*  ■‘CJj 'w  1 


4 


necessary  instructions  to  the  Assistant  Assessors  for 
the  valuation:  and  $5  per  day  for  every  day  em- 
ployed in  hearing  appeals,  revising  valuations,  and 
mating  oat  lists  agreeably  to  the  provisions  of  this 
act;  and  $1  for  every  100  taxable  persons  contained 
in  the  tax  list,  as  d^ivered  by  him  to'said  Collec- 
tors. and  forwarded  to  the  Commissioner  of  Internal 
Revenue;  to  each  Assistant  Assessor  $3  for  every 
day  actually  employed  in  collecting  lists  and  making 
valuations,  the  number  of  days  necessary  for  that 
purpose  to  be  certified  by  the  "Assessor  aud  approved 
by  the  Commissioner  of  Internal  Revenue;  and  $1 
for  every  100  taxable  persons  contained  in  the  tax 
list,  as  completed  and  delivered  by  him  to  the  As- 
sessor. And  the  said  Assessors  and  Assistant  As- 
sessors, respectively,  shall  also  be  allowed  their 
necessary  and  reasonable  charges  for  stationery  and 
blank  books  used  in  the  execution  of  their  duties, 
nd  the  compensation  herein  specified  shall  be  in  full 
for  all  expenses  not  otherwise  particularly  author- 
ized: Provided,  The  Secretary  of  the  Treasury 

shall  be,  and  he  is  hereby,  authorized  to  fix  such 
additional  rates  of  _ compensation  to  be  made  to 
Assessors  and  Assistant  Assessors  in  the  States 
of  California  and  Oregon  and  the  Territo- 
ries as  may  appear  to  him  to  be  just  and  equitable  in 
consequence  of  the  greater  cost  of  living  and  travel- 
ing in  those  States  and  Territories,  and  as  may  in 
his  judgment  be  necessary  to  Secure  the  services  of 
competent  and  efficient  men,  provided  the  rates  of 
compensation  thus  allowed  shall  not  exceed  the  rates 
paid  to  similar  officers  in  such  States  and  Territories 
respectively.  In  cases  where  a collection  district 
embraces  more  than  a single  Congressional  district 
the  Secretary  of  the  Treasury  may  allow  the  As- 
sessor such  compensation  as  he  may  deem  necessary. 

Sfic.  18.  And  be  it  further  enacted.  That  each  Col- 
lector, on  receiving  a list,  as  aforesaid,  and  from 
time  to  time  as  such  lists  may  be  received  from  the 
said  Assessors  respectively,  shall  subscribe  three 
receipts;  one  of  which  shall  be  given  on  a full  and 
correct  copy  of  such  list,  which  list  shall  be  de- 
livered by  him  to,  and  shall  remain  with,  the  Asses- 
sor of  his  collection  district,  and  shall  be  open  to  the 
inspection  of  any  person  who  may  apply  to  inspect 
the  same;  and  the  other  two  receipts  shall  be  given 
cn  aggregate  statements  of  the  lists  aforesaid,  ex- 
hibiiiog  the  gross  amount  of  taxes  to  be  collected  in 
his  collection  district,  one  of  which  aggregate  state- 
ments and  receipts  shall  be  transmitted,  to  the  Com- 
missioner of  Internal  Revenue,  and  the  other  to  the 
First  Controller  of  the  Treasury;  and  all  lists  re- 
ceived from  Time  to  time,  as  aforesa  d,  shall  be  in 
like  form  and  manner  transmitted  as  aforesaid. 

Sec.  19.  And  be  it  further  enacted.  That  each  of 
■aid  Collectors  shall,  within  ten  days  after  receiving 
his  annual  collection  list  from  the  assessors,  respect- 
ively, as  aforesaid,  give  notice,  by  advertisement 
published  in  each  county  in  his  collection  district,  in 
cne  newspaper  printed  in  such  county,  if  any  such 
there  be,  and  by  notifications  to  be  posted  up  in  at 
least  four  public  places  in  each  county  in  his  collec- 
tion district,  that  the  said  duties  have  become  due 
ftnd  payable,  and  state  the  lime  and  place  within 
■aid  county  at  which  he  will  attend  to  receive  the 
■ame,  which  time  shall  not  be  less  than  ten  days 
after  such  notification;  and  all  persons  who  shall 
neglect  to  pay  the  duties  and  taxes  so  as  aforesaid 
assessed  upon  them  to  the  Collector  within  the  time 
■pecified,  shall  be  liable  to  pay  ten  per  centum 
additional  upon  the  amount  thereof,  the  fact  of  which 
liability  shall  be  stated  in  the  advertisement  aud 
notifications  aforesaid.  And  with  regard  to  all  per- 
Bons  whc  shall  neglect  to  pay  as  aforesaid,  it  shall 
jbe  the  duty  of  the  Collector,  in  person  or  by  deputy, 
within  twenty  days  after  such  neglect,  to  make  a 
demana  personally,  or  at  the  dwellings  or  usual 

5)lacee  of  business  of  such  persons,  if  any  they  have, 
OJ  payment  of  said  duties  or  taxes,  with  ten  per 
centum  additional  aforesaid.  And  with  respect  to 
all  such  duties  or  taxes  as  are  not  included  iu  the 
annnal  lists  aforesaid,  and  all  taxes  and  duties  the 
collection  of  which  is  not  otherwise  provided  for  in 
this  act,  it  shali  be  the  duty  of  each  Collector,  in 
person  or  by  clapaty,  to  demand  payment  thereof,  in 
manner  * aldreaaid,  within  tea  days  from  aud  after 
receiving  the  list  thereof  fiom  the  Assesoori  aud  if 


the  annual  and  other  duties  shall  not  be  paid  within 
ten  days  from  and  after  such  demand  thereof, 
it  shall  be  lawful  for  such  Collector  or  his  deputies 
to  proceed  to  collect  the  said  duties  cf 
taxes  with  ten  per  centum  additional  thereto,  as 
aforesaid,  by  distraint  and  sale  of  the  goods,  chattels, 
or  effects  of  the  persons  delinquent  as  aforesaid. 
And  in  case  of  such  distraint  it  shall  he  the  dntj  of 
the  officer  charged  with  the  collection  to  make,  or 
cause  to  be  made,  an  account  of  the  goods  or  chattels 
which  may  be  distrained,  a copy  of  which,  signed  by 
the  officer  making  such  distraint,  shall  he  left  with 
the  owner  or  possessor  of  such  goods,  chattels,  or 
effects,  or  at  his  or  her  dwelling,  with  some  person 
of  suitable  age  and  discretion,  with  a note  of  the 
sum  demanded,  and  the  time  and  place  of  sale;  and 
the  said  officer  shall  forthwith  cause  a notification  to 
be  published  in  some  newspaper  within  the  connty 
wherein  said  distraint  is  made,  if  there  is  a newspa- 
per published  in  said  county,  or  to  be  publicly  posted 
up  at  the  post-office,  if  there  be  one  within  five  miles, 
fiearest  to  the  residence  of  the  person  whose  property 
shall  be  distrained,  and  in  not  less  than  two  other 
public  places,  which  notice  shall  specify  the  articles 
distrained,  and  the  time  and  place  for  the  sale  there- 
of, which  time  shall  not  be  less  than  10  nor  more 
than  20  days  from  the  date  of  such  notification,  and 
the  place  proposed  for  sale  not  more  than  five  miles 
distant  from  the  place  of  making  such  distraint: 
Provided,  That  in  any  case  of  distraint  for  the  pay- 
ment of  the  duties  or  taxes  aforesaid,  the  gooM, 
chattels,  or  effects  so  distrained  shall  and  may  be 
restored  to  the  owner  or  possessor  if,  prior  to  the  sale, 
payment  of  the  amount  due  or  tender  thereof  shall 
be  made  to  the  proper  officer  charged  with  the  col- 
lection of  the  full  amount  demanded,  together  with 
such  fee  for  levying,  and  such  sum  for  tbe  necessary 
and  reasonable  expense  of  removing,  advertising, 
and  keeping  the  goods,  chattels  or  effects  so  dis- 
trained as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue;  but  in  case  of  non-payment  or 
tender,  as  aforesaid,  the  said  officer  shall  proceed  to 
sell  tbe  said  goods,  chattels,  or  effects  at  public  ano- 
tion,  and  shall  and  may  retain  from  the  proceeds  of 
such  sale  the  amount  demaudable  for  the  nse  of  the 
United  States,  with  tbe  necessary  and  reasonable  ex- 
penses of  distraint  and  sale,  and  a commission  of  five 
per  centum  thereon  for  his  own  use,  rendering  the 
overplus,  if  any  there  be,  to  the  person  whose  goods, 
chattels,  or  effects  shall  have  been  distrained:  Pro- 
vided, That  there  shall  be  exempt  from  distraint  the 
tools  or  implements  of  a trade  or  profession,  one 
cow,  arms,  and  provisions,  and  household  furniture 
kept  for  use,  and  apparel  necessary  for  a family. 

Sec.  20.  And  be  it  further  enacted.  That*  in  all 
cases  where  the  property  liable  to  distraint  foi 
duties  or  taxes  under  this  act  may  not'  be  divisible, 
BO  as  to  enable  the  Collector  by  a sale  of  part  thereof 
to  raise  tbe  whole  amount  of  the  tax,  with  all  costs, 
charges,  and  commissions,  the  whole  of  such  prop 
erty  shall  be  sold,  and  the  surplus  of  the  proceeds  of 
the  sale,  after  satisfying  the  duty  or  tax,  costs,  and 
charges,  shall  be  paid  to  the  owner  of  the  property, 
or  his,  her,  or  their  legal  representative,  or  if  he, 
she,  or  they  cannot  be  found,  or  refuse  to  receive 
the  same,  then  such  surplus  shall  be  deposited  in  the 
Treasury  of  the  United  States,  to  be  there  held  for 
the  use  of  the  owner,  or  his,  her,  or  tbeir  legal  re^ 
resentatives,  until  he,  she,  or  they  shall  make  appu- 
cation  thereior  to  the  Secretary  of  the  Treasury, 
who,  upon  such  application,  shall,  by  warrant  on 
the  Tieasury,  cause  the  same  to  be  paid  to  tbe  ap- 
plicant. And  if  the  property  advertfsed  for  sale  as 
aforesaid  cannot  be  sold  lor  the  amount  of  the  duty 
or  tax  due  thereon,  with  the  costs  and  charges,  the 
Collector  shall  purchase  tbe  same  in  behalf  of  the 
United  States  for  an  amount  not  exceeding  the  said 
tax  or  duty,  with  the  costs  and  charges  thereon. 
And  all  property  so  purchased  may  be  sold  by  said 
Collector  under  sucn  regulations  as  may  be  pre- 
scribed by  the  Commissioner  of  Internal  Revenue. 
And  the  Collector  shall  render  a distinct  account  of 
all  chotges  incurred  in  the  sale  of  such  property,  and 
shall  pay  into  the  Treasury  the  surplus,  if  any  there 
be,  after  defraying  the  charges. 

Sec.  21.  Aud  be  it  further  enacted,  That  in  any 
case  where  goods,  chattels,  or  effects  sufficient  xv 


6 


the  duties  imposed  bv  this  act  upon  any  per- 
son liable  to  pay  the  same,  stall  not  be  found  by  the 
Collector  or  Deputy  Collector  whose  duty  it  may  be 
to  collect  the  same,  he  is  hereby  authorized  to  col- 
lect the  same  by  seizure  and  sale  of  real  estate;  and 
the  officer  making  such  seizure  and  sale  shad  give 
notice  to  the  person  whose  estate  is  proposed  to  be 
sold,  by  giving  him  in  hand,  or  leaving  at  his  last 
and  usual  place  of  abode,  if  he  has  any  such  within 
the  collection  district  where  said  estate  is  situated, 
a notice  in  writing,  stating  what  particular  estate  is 
proposed  to  be  sold,  describing  the  same  with  reason- 
able certainty,  and  the  time  when  and  place  where 
said  officer  proposes  to  sell  the  same;  which  time 
shall  not  be  less  than  ten  nor  more  than  twenty 
days  from  the  time  of  giving  said  notice;  and  the 
said  officer  shall  also  cause  a notification  to  the  same 
effect  to  be  published  in  some  newspaper  wit'^in  the 
county  where  such  seizure  is  made,  if  any  such  there 
be,  and  shall  also  cause  a like  notice  to  be  posted  up 
at  the  Post  Office  nearest  to  the  place  of  residence 
of  the  person  whose  estate  shall  be  so  seized,  and  in 
two  other  public  places  within  the  county;  and  the 

Slace  of  said  sale  shall  not  be  more  than  five  miles 
istant  from  the  estate  seized.  At  the  time  and  place 
appointed,  the  officer  making  such  seizure  shall  pro- 
ceed to  sell  tbe  said  estate  at  public  auction,  offering 
the  same  at  a minimum  price,  including  the  amount 
of  duties  with  the  ten  per  centum  additional  there- 
on, and  all  char?es  for  advertising  and  an  officer's 
fee  of  $10.  And  if  no  pe -son  offers  for  said  estate 
the  amount  .of  said  minimum,  the  officer  shall 
declare  the  same  to  be  purchased  by  him  for 
the  United  States,  and  shall  deposit  with  the  Dis- 
trict-Attorney of  the  United  S ates  a deed  thereof,  aa 
hereinafter  specified  and  provided;  otherwise  the 
came  shall  be  declared  to  be  sold  to  the  highest  bid- 
der. And  said  sale  may  be  adjourned  by  said  officer 
for  a period  not  exceeding  five  days,  if  he  shall  think 
it  advisable  so  to  do.  If  the  amonot  bid  shall  not  be 
then  and  there  paid,  the  officer  shall  forthwith  pro- 
ceed to  again  sell  said  estate  in  the  same  manner. 
If  the  amount  bid  shall  be  then  and  there  paid,  the 
officer  shall  give  his  receipt  therefor,  if  requested, 
and  within  five  days  thereafter  he  shall  make  out  a 
deed  of  the  estate  so  sold  to  the  purchaser  thereof, 
and  execute  tbe  same  in  his  official  capacity,  in  the 
manner  prescribed  by  the  laws  of  the  State  in  which 
said  estate  may  be  situated,  in  which  said  deed  shall 
be  recited  the  fact  of  said  seizure  and  s^Ie  with  the 
cause  thereof,  tbe  amount  of  duty  for  which  said  sale 
was  made,  and  of  all  charges  and  fees,  and  the 
amount  paid  by  the  purchaser,  and  all  his  acts  and 
doings  in  relation  to  said  seizure  and  sale,  and  shall 
have  tbe  same  ready  for  delivery  to  said  purchaser, 
end  shall  deliver  the  same  accordingly,  upon  request 
therefor.  And  said  deed  shall  be  prima  facie  evi- 
dence of  the  truth  of  the  facts  stated  therein;  and  if 
the  proceedings  of  the  officer,  as  set  forth,  have  been 
substantially  in  pursuance  of  the  provisions  of  this 
act,  shall  be  considered  and  operate  as  a conveyance 
to  tbe  purchaser  of  the  title  to  said  estate,  but  shall 
not  affect  the  rights  of  third  persons  acquired  previ- 
ously to  the  claim  of  the  United  States  under  this 
act.  The  surplus,  if  any,  arising  from  such  sale  shall 
be  disposed  of  as  provided  in  this  act  for  like  cases 
arising  upon  sales  of  personal  property.  And  any 
person  whose  estate  may  be  seized  for  duties,  as 
aforesaid,  shall  have  the  same  right  to  pay  or  leader 
the  amount  due,  with  all  proper  charges  thereon, 
prior  to  the  sale  thereof,  and  thereupon  to  relieve  his 
■aid  estate  from  sale,  as  aforesaid,  as  is  provided  iu 
this  act  for  personal  property  similarly  situated. 
And  any  Collector  or  Deputy  Collector  may,  for  the 
collection  of  duties  imposed  upon  any  person  by  this 
act,  and  committed  to  him  for  collection,  seize  and 
■ell  tbe  lands  of  such  person  situated  in  any  other 
collection  district  within  the  State  in  which  said  offi- 
cer resides;  and  his  proceedings  in  relation  thereto 
•ball  have  tbe  same  effect  as  if  the  same  were  bad  in 
bis  proper  collection  district;  and  the  owners,  their 
beirs,  executors,  or  administrators,  or  any  person 
having  an  interest  therein,  or  any  person  on  tlieir 
bebali,  shall  have  tbe  liberty  to  redeem  tbe  laud  sold 
M aforesaid  wirbm  one  yesn-  from  and  after  record- 
ing the  said  deed,  upon  payment  to  tbe  pnrcbaser, 
or  in  case  he  cannot  be  found  in  the  coouty  where 


the  lands  are  situate,  to  the  Collector  for  the  use  of 
the  purchaser,  his  heirs,  or  assigns,  of  the  amount 
paid  by  the  purchaser,  with  interest  on  the  same  at 
the  rate  of  twenty  per  centum  per  annum.  And  it 
shall  be  the  duty  of  every  Collector  to  keep  a record 
of  all  sales  of  land  made  in  his  collection  district, 
whether  by  himself  or  his  deputies,  in  which  shall  be 
set  forth  the  tax  for  which  any  such  sale  was  made, 
the  dates  of  seizure  and  sale,  the  name  of  the  party 
assessed,  and  all  proceeding  in  making  said  sale,  the 
amount  of  fees  and  expenses,  the  name  of  the  pur- 
chaser, and  the  date  of  the  deed,  which  record  shall 
be  certified  by  the  officer  making  the  sale.  And  it 
shall  be  the  duty  of  any  deputy  making  sale,  as 
aforesaid,  to  return  a statement  of  all  his  proceed 
ings  to  the  Collector,  and  to  certify  the  record  there- 
of. And  in  case  of  the  death  or  removal  of  the 
Collector,  or  the  expiration  of  his  term  of  office  from 
any  other  cause,  said  record  shall  be  deposited  in  the 
office  of  tbe  Clerk  of  the  District  Court  of  the  United 
States  for  the  district  within  which  the  said  Collec- 
tor resided,  and  a copy  of  every  such  record  certified 
by  the  Collector,  or  by  the  Clerk,  as  the  case  mar 
require,  shall  be  evidence  in  any  Court  of  the  trutn 
of  'the  facts  therein  stated.  And  when  any  land* 
sold,  as  aforesaid,  shall  be  redeemed  as  herein  before 
Tovided,  the  Collector  or  Clerk,  as  the  case  may 
e,  shall  make  an  entry  of  the  fact  upon  the  record 
aforesaid,  and  the  said  entry  shall  be  evidence  of 
such  redemption.  And  the  claim  of  the  Government 
to  lands  sold  under  and  by  virtue  of  the  foregoiog 
provisions,  shall  be  held  to  have  accrued  at  the  time 
of  seizure  thereof. 

Sec.  22.  And  be  it  further  enacted.  That  if  any 
Collector  shall  find  upon  any  lists  of  taxes  returned 
to  him  for  collection  property  lying  within 
his  district  which  is  charged  with  any  specific 
or  ad  valorem  tax  or  duty,  but  which  is 
not  owned,  occupied,  or  superintended  by 
some  person  known  to  such  collector  to  reside  or  to 
have  some  place  of  business  within  the  IJnited  States^ 
Bucb  collector  shall  forthwith  take  such  property  into 
his  custody,  and  shah  advertise  the  same,  and  the 
tax  charged  upon  the  same,  in  some  newspaper  pub- 
lished in  liis  district,  if  any  shall  be  published 
therein,  otherwise  in  some  newspaper  in  an  adjoin- 
ing disi  rict,  for  tbe  space  of  thirty  days;  and  if  tbe 
taxes  thereon,  with  ail  charges  for  advertising,  shall 
not  be  paid  within  said  thirty  days,  such  collector 
shall  proceed  to  sell  the  same,  or  so  much  as  is  necea- 
sary,  iu  the  manner  provided  for  the  sale  of  other 
goods  d strained  for  the  non-payment  of  taxes,  and 
oat  of  the  proceeds  shall  satisfy  all  taxes  charged 
upon  such  property,  with  the  costs  of  advertising 
and  selling  the  same.  And  like  proceedings  to  those 
provided  in  the  preceding  section  for  the  purchase 
and  resale  of  property  which  cannot  be  sold  for  the 
amount  of  duty  or  tax  due  thereon  shall  be  had  with 
regard'  to  property  sold  under  the  provisions  of  this 
section.  And  any  surplus  arising  from  any  sale 
herein  provided  for  shall  be  paid  into  the  treasury, 
for  tbe  benefit  of  the  owner  of  the  property.  And 
tbe  Secretary  of  the  Treasury  is  authorized  in  any 
case  where  money  shall  be  paid  into  the  treasury  for 
the  benefit  of  any  owner  of  property  sold  as  afore- 
said, to  repay  the  same,  on  proper  proof  being  fur- 
nished that  the  person  applying  therefor  is  entitled 
to  receive  the  same. 

Sec.  23.  And  be  it  further  enacted,  that  tbe  several 
collectors  shall,  at  the  expiration  of  each  and  every 
month,  after  they  shall,,  respectively,  commence  their 
collections,  transmit  to  the  Commissioner  of  Intern^ 
Revenue  a statement  of  the  collections  made  by 
them,  respectively,  within  the  month,  and  pay 
monthly,  or  at  such  time  or  times  as  may  be  required 
by  the  Commissiouer  of  Internal  Revenue,  the 
moneys  by  them  respectively  collected  within  the 
■aid  term,  and  at  such  places  as  may  be  designated 
and  required  by  the  Commissioner  of  Internal  Rev- 
enue; and  each  of  the  said  collectors  shall  couipiete 
the  collection  of  all  sums  annually  assigned  to  him 
for  collection,  as  aforesaid,  shall  pay  over  tbe  same 
into  tbe  treasury,  and  shall  render  his  final  account 
to  the  Treasury  Department  as  oftt  n as  he  may  be 
re«iuired,  and  within  six  months  from  and  after  the^ 
day  when  he  shall  have  received  the  collection  lista ' 
L’um  the  said  assessure,  or  Msisumt  assseetein 


6 


a«  aforeeaid.  And  the  Secretary  of  the 
Treasury  is  ^ authorized  to  designate  one  or 
more  depositories  in  each  State,  for  the  deposit  and 
safe  keeping  of  the  moneys  collected  by  virtue  of 
this  act,  and  the  receipt  of  the  proper  officer  of  such 
depository  to  a collector  for  the  money  deposited  by 
him  shaU'be  a sufficient  voucher  for  such  Collector 
in  the  settlement  of  his  accounts  at  the  Treasury 
Department.  And  the  Commissioner  of  Internal 
Revenue  may,  under  the  direction  of  the  Secretary 
of  the  Treasury  prescribe  such  regulations  with 
reference  to  such  deposits  as  he  may  deem  necessary. 

Sec.  24.  And  be  it  further  enacted.  That  each 
collector  shall  be  charged  with  the  whole 
amount  of  taxes  by  him  receipted,  whether 
contained  in  lists  delivered  to  him  by  the 
assessors,  respectively,  or  delivered  or  transmit- 
ted to  him  by  Assistant  Assessors  from  time  to  time, 
or  by  other  Collectors;  and  shall  be  credited  with 
the  amount  of  duties  or  taxes  contained  in  the  lists 
transmitted  in  the  manner  above  provided  to  other 
Collectors,  and  by  them  receipted  as  aforesaid;  and 
also  for  the  duties  or  taxes  of  such  persons  as  may 
have  absconded,  or  become  insolvent,  prior  to  the 
day  when  the  duty  or  tax  ought,  according  to  the  pro- 
visions of  this  act,  to  have  been  collected:  Provided, 
That  it  shall  be  proved  to  the  satisfaction  of  the 
First  Controller  of  the  Treasury  that  due  diligence 
was  used  by  the  Collector,  and  that  no  property  was 
left  from  which  the  duty  or  tax  could  have  been  re- 
covered. And  each  Collector  shall  also  be  credited 
■with  the  amount  of  all  property  purchased  by  him 
for  the  use  of  the  United  Stales,  provided  he  shall 
faithfully  account  for  and  pay  over  the  proceeds 
thereof  upon  a resale  of  the  same  as  required  by  this 
act. 

Sec.  25.  And  be  it  further  enacted.  That  if  any 
Collector  shall  fail  either  to  collect  or  to  render  his 
account,  or  to  pay  over  in  the  manner  or  within  the 
times  hereinbefore  provided,  it  shall  be  the  duty  of 
the  First  Controller  of  the  Treasury,  and  he  is  here- 
by authorized  and  required,  immediately  after  such 
dehnquency,  to  report  the  same  to  the  Solicitor  of 
the  Treasury,  who  shall  issue  a warrant  of  distress 
against  such  delinquent  Collector  and  his  sureties, 
directed  to  the  Marshal  of  the  district,  therein  ex- 
pressing the  amount  of  the  taxes  with  which  the  said 
Collector  is  chargeable,  and  the  sums,  if  any,  which 
have  been  paid.  And  the  said  Marshal  shall,  him- 
self, or  by  his  deputy,  immediately  proceed  to  levy 
and  collect  the  sum  which  may  remain  due,  by  dis- 
tress and  sale  of  the  goods  and  chattels,  or  any  per- 
sonal effects  of  the  delinquent  Collector,  giving  at 
least  five  days'  notice  of  the  time  and  place  of  sale, 
in  the  manner  provided  by  law  for  advertising  sales 
of  personal  property  on  execution  in  the  State 
wherein  such  Collector  resides;  and,  furthermore,  if 
such  goods,  chattels  and  effects  cannot  be  found  suf- 
ficient to  satisfy  the  said  warrant,  the  said  Marshal 
or  his  Deputy  shall  and  may  proceed  to  levy  and 
collect  the  sum  which  remains  due,  by  distress  and 
sale  of  the  goods  and  chattels,  or  any  personal 
effects,  of  the  surety  or  sureties  of  the  'delinquent 
Collector,  mving  notice  as  hereinbefore  provided. 
And  the  bm  of  sale  of  the  officer  of  any  goods,  chat- 
tels, or  other  personal  property,  distrained  and  sold 
as  ^oresaid,  shall  be  conclusive  evidence  of  title 
to  the  purchaser,  and  prima  facie  evidence 
of  the  right  of  the  officer  to  make  such  sale,  and 
of  the  correctness  of  his  proceedings  in  selling  the 
same.  And  for  want  of  goods  and  chattels,  or  other 
personal  effects  of  such  Collector  or  his  sureties, 
sufficient  to  satisfy  any  warrant  of  distress,  issued 

{mrsuant  to  the  preceding  section  of  this  act,  the 
ands  and  real  estate  of  such  Collector  and  his  sure- 
ties, or  so  much  thereof  as  may  be  necessary  for 
satisfying  the  said  warrant,  after  being  advertised 
for  at  least  three  weeks  in  not  less  than  three  pub- 
lic places  in  the  collection  district,  and  in  one  news- 
paper printed  in  the  county  or  district,  if  any  there 
be,  prior  to  the  proposed  time  of  sale,  may  and  shall 
be  sold  at  public  auction  by  the.  Marshal  or  his 
Deputy,  who,  upon  such  sale,  shall,  as  such  Marshal 
or  Deputy  Marshal,  make  and  deliver  to  the  pur- 
chaser of  the  premises  so  sold  a deed  of  conveyance 
thereof,  to  be  executed  and  acknowledged  in  the 
maxmer  and  form  prescribed  by  the  laws  of  the 


State  in  which  said  lands  are  situated,  which  said 
deed  so  made  shall  invest  the  purchaser  with  all  the 
title  and  interest  of  the  defendant  or  defendants 
named  in  said  warrant  existing  at  the  time  of  seizure 
thereof.  And  all  moneys  that  may  remain  of  the 
proceeds  of  such  sale  after  satisfying  the  said  war- 
rant of  distress,  and  paying  the  reasonable  cost  and 
charges  of  sale,  shall  be  returned  to  the  proprietor  of 
the  lands  or  real  estate  sold  as  aforesaid. 

Sec.  26.  And  be  it  further  enacted.  That  each  and 
every  Collector,  or  his  Deputy,  who  shall  exercise 
or  be  guilty  of  any  extortion  or  willful  oppression, 
under  color  of  this  act,  or  shall  knowingly  demand 
other  or  greater  sums  than  shall  be  authorized  by 
this  act,  shall  be  liable  to  pay  a sum  not  exceeding 
double  the  amount  of  damages  accruing  to  the  party 
injured,  to  be  recovered  by  and  for  the  use  of  the 
par  y injured,  with  costs  of  suit,  and  shall  be  dis- 
missed from  office,  and  be  disqualified  from  holding 
such  office  thereafter;  and  each  and  every  Collector, 
or  his  Deputies,  shall  give  receipts  for  all  sums  by 
them  collected  and  retained  in  pursuance  of  this  act. 

Sec.  27.  And  be  it  further  enacted.  That  a Col- 
lector or  Deputy  Collector,  Assessor  or  Assistant 
Assessor,  shall  be  authorized  to  enter,  in  the  day- 
time, any  brewery,  distillery,  manufactory,  build- 
ing, or  place  where  any  property,  articles,  or 
objects,  subject  to  duty  or  taxation  under  the  pro- 
visions of  this  act  are  made,  produced,  or  kept  with- 
in hie  district,  so  far  as  it  may  be  necessary  for  the 
purpose  of  examining  said  property,  articles,  or  ob- 
jects, or  inspecting  the  accounts  required  by  this 
act  from  time  to  time  to  be  made.  And  every 
owner  of  such  brewery,  distillery,  manu- 
factory, bmlding,  or  place,  or  persons  ha'ving  the 
agency  or  superintendence  of  the  same,  who  shall 
refuse  to  admit  such  officer,  or  to  suffer  him  to  ex- 
amine said  property,  articles,  or  objects,  or  to  in- 
spect said  accounts,  shall,  for  every  such  refusal, 
forfeit  and  pay  the  sum  of  $500. 

Sec.  28.  And  be  it  further  enacted.  That  if  any 
erson  shall  forcibly  obstruct  or  hinder  a collector  or 
eputy  collector  in  the  execution  of  this  actj  or  of 
any  power  and  authority  hereby  vested  in  him,  or 
shall  forcibly  rescue,  or  cause  to  be  rescued,  any 
property,  articles,  or  objects,  after  the  same  shall 
have  been  seized  by  him,  or  shall  attempt  or  en- 
deavor so  to  do,  the  person  so  offending  shall,  for 
every  such  offense,  foneit  and  pay  the  sum  of  $500. 

Sec.  29.  And  be  it  further  enacted.  That  in  case 
of  the  sickness  or  temporary  disability  of  a collector 
to  discharge  such  of  his  duties  as  cannot  under  ex- 
isting laws  be  discharged  by  a deputy,  they  may  bo 
devolved  by  him  upon  one  of  his  deputies:  provided. 
That  information  thereof  be  immediately  communi- 
cated to  the  Secretary  of  the  Treasury,  and  shall  not 
be  disapproved  by  him:  And  provided  further,  That 
the  responsibility  of  the  collector  or  his  sureties  to 
the  United  States  shaU  not  be  affected  or  impaired 
thereby. 

Sec.  30.  And  be  it  further  enacted.  That  in  case 
a collector  shall  die,  resign,  or  be  removed,  the 
deputies  of  such  collector  shall  continue  to  act  until 
their  successors  are  appointed;  and  the  deputy  of 
such  collector  longest  in  service  at  the  time  imme- 
diately preceding  may  and  shall,  until  a successor 
shall  be  appointed,  discharge  all  the  duties  of  said 
collector;  and  for  the  official  acts  and  defaults  of 
such  deputy  a remedy  shall  be  had  on  the  official 
bond  of  the  collector,  as  in  other  cases;  and  of  two 
or  more  deputy  collectors,  appointed  on  the  same 
day,  the  one  residing  nearest  the  residence  of  the 
collector  at  the  time  of  his  death,  resignation,  or  re- 
moval, shall  in  like  manner  discharge  the  said  duties 
until  the  appointment  of  a successor;  and  any  bond 
or  security  taken  of  such  deputy  by  such  collector, 
pursuant  to  the  fifth  section  of  this  act,  shall  be 
available  to  his  heirs  or  representatives  to  indemnify 
them  for  loss  or  damage  accruing  from  any  act  of  the 
proper  deputy  so  continuing  or  so  succeeding  to  the 
duties  of  Buch  collector. 

Sec.  31.  And  be  it  further  enacted.  That  it  shall 
be  the  duty  of  the  collectors  aforesaid,  or  their  depu- 
ties, in  their  respective  districts,  and  they  are  her^y 
authorized,  to  collect  all  the  duties  and  taxes  im- 
posed by  this  act,  however  the  same  may  be  desig- 
x^ated.  and  to  prosecute  for  the  recovery  of  the 


1 


nme,  and  for  the  recovery  of  any  snm  or  snms 
which  may  be  forfeited  by  virtue  of  this  act: 
tod  aU  fines,  penalties,  and  forfeitures  which  may 
be  incurred  or  imposed  by  virtue  of  this  act,  shall 
tod  may  be  sued  for  and  recovered,  in  the  name  of 
the  United  States,  or  of  the  Collector  within  whose 
district  any  such  fine,  penalty,  or  forfeiture  shall 
have  been  incurred,  in  any  proper  form  of  action,  or 
bj  any  appropriate  form  of  proceeding,  before  any 
circuit  or  district  court  of  the  United  States  for  the 
district  within  which  said  fine,  penalty,  or  forfeiture 
naay  have  been  incurred,  or  before  any  other  court 
of  competent  jurisdiction;  and,  where  not  otherwise 
tod  differently  provided  for,  one  moiety  thereof  shall 
be  to  the  nse  of  the  United  States,  and  the  other 
moiety  thereof  to  the  use  of  the  person  who  if  a 
collector  cr  deputy  collector,  shall  first  i^iform  of  the 
cause,  matter,  or  thing  whereby  any  such  fine,  pen- 
alty, or  forfeiture  was  incurred. 

Sec.  32.  And  be  it  farther  enacted,  That  if  any 
person,  in  any  case,  matter,  hearing,  or  other  pro- 
ceeding in  which  an  oath  or  affirmation  shall  be  re« 
quired  to  be  taken  or  administered  under  and  by 
virtue  of  this  act,  shall,  upon  the  taking  of  such 
oath  or  affirmation,  knowingly  and  willingly  swear 
or  affirm  falsely,  every  person  so  offending  shall  be 
deemed  guilty  of  perjury,  and  shall,  on  conviction 
thereof,  be  subiect  to  the  like  punishment  and  penal- 
ties now  provided  by  the  laws  ol  the  United  States 
for  the  crime  of  perjury. 

Sec.  33,  And  be  it  further  enacted,  That  separate 
accounts  shall  he  kept  at  the  Treasury  of  all  moneys 
received  from  mternal  duties  or  taxes  in  each  of  the 
respective  States,  Territories,  and  collection  districts: 
and  that  separate  accounts  shall  be  kept  of  the 
amount  of  each  species  of  duty  or  tax  that  shall 
accrue,  so  as  to  exhibit,  as  far  as  may  be,  the  amount 
collected  from  each  source  of  revenue,  with  the 
monejs  paid  to  the  collectors  and  deputy  collectors, 
and  to  the  other  officers  employed  in  each  of  the  re- 
spective  States,  Territories,  and  collection  distiicts, 
an  abstract  in  tabular  form  of  which  accounts  it 
shall  be  the  dury  of  the  Secretary  of  the  Treasury 
annually,  in  the  month  of  December,  to  lay  before 
Congress. 

further  enacted.  That  there 
shall  be  allowed  to  the  collectors  appointed  under 
this  act,  in  full  compensation  for  their  services,  and 
that  of  their  deputies  in  carrying  this  act  into  effect, 
•1  centum  upon  the  first 

finnVnn’  percen turn  upon  all  sums  above 

flUU,bUU;  such  commissions,  to  be  computed  upon  the 
amounts  by  them  respectively  paid  over  and  accounted 
ter  under  the  instructions  of  the  Treasury  Department. 
Provided,  That  in  no  case  shall  such  commissions 
eiceed  the  sum  of  $10,000  per  annum,  except  as 
hereinafter  provided.  And  there  shall  be  further 
allowed  to  each  Collector  his  necessary  and  reason- 
able charges  for  stationery  and  blank  books  used  in 
the  performance  of  his  official  duties,  which,  after 
being  duly  examined  and  certified  by  the  Commis- 
sioner of  Internal  Revenue,  shall  be  paid  out  of  the 
treasury:  Provided,  That  the  Secretary  of  the 
Ireasury  be  authorized  to  make  such  further  allow- 
ance as  may  be  reasonable  in  cases  in  which,  from 
the  territorial  extent  of  the  district,  or  from  the 
amount  of  internal  duties  collected,  it  may  seem 
^ast  to  make  such  allowance;  but  the  whole  com- 
pensation shall  not  exceed  $10,000,  except  in  collec- 
embracing  more  than  one  Congressional 

Sec.  35.  And  be  it  farther  enacted,  That  when 
any  duty  or  tax  shall  have  been  paid  by  levy  and 
distraint,  any  person  or  persons  or  party  who  may 
feel  aggrieved  thereby  may  apply  to  the  assessor  of 
the  district  for  relief,  and  exhibit  such  evidence  as 
he,  she,  or  they  may  have  of  the  wrong  done,  or 
supposed  to  have  been  done,  and  after  a full  inves- 
tigation the  assessor  shall  report  the  case,  with  such 
parts  of  the  evidence ‘as  be  may  judge  material, 
including  also  such  as  may  be  regarded  material  by 
We  party  aggrieved,  to  the  Cotfanussioner  of  Internal 
Kevenue,  woo  may,  if  it  shall  be  made  to  appear  to 
him  that  such  duty  or  tax  was  levied  or  collected,  in 
Whole  or  m part,  wrongfully  or  unjustly,  certify  the 
amouQt  wrongfully  and  utijustly  levied  or  collected, 
tod  i.he  same  shall  be  refunded  and  paid  to  the  per- 


son or  persons  or  party  as  aforesaid,  from  any 
moneys  in  the  treasury  not  otherwise  appropriated, 
upon  the  presentation  of  such  certificate  to 
proper  officer  thereof. 

Sec.  36.  And  be  it  further  enacted,  That  in  all 
cases  of  distraint  and  sale  of  goods  or  chattels  for 
non-payment  of  taxes  provided  for  in  this  act,’  tho 
Ddl  of  sale  of  such  goods  or  chattels  given  by  the 
purchaser  thereof 
shall *be  conclusive  evidence  of  the  right  of  the  officer 
to  make  such  sale  and  of  the  correctness  of  his  pro- 
ceedings in  selling  the  same. 

Sec.  37.  And  be  it  further  enacted,  Thatif  for  any 
cause,  at  any  time  after  this  act  goes  into  operation, 
the  laws  of  the  United  States  cannot  be  executed  in 
a State  or  Territory  of  the  United  States,  or  any 
part  thereof,  or  within  the  District  of  Columbia,  ifc 
shall  be  the  duty  of  the  President,  and  be  is  hereby 
authonzed,  to  proceed  to  execute  the  provisions  of  this 
■ tbe  limits  of  such  State  or  Territory,  or 

part  thereof,  or  District  of  Columbia,  so  soon  as  the 
authority  of  the  United  States  therein  shall  be  re- 
established, and  to  collect  the  sums  which  would 
have  been  due  from  the  persons  residing  or  holding 
property,  goods,  wares,  or  merchandise,  object  or 
article  therein  liable  to  any  duty,  license,  or  tax. 
with  interest  at  the  rate  of  six  per  centum  per  an- 
num thereon  from  the  time  such  duty,  license;  or  tax 
ou^ht  to  have  been  paid  until  paid  in  the  manner  and 
under  the  regulations  prescribed  in  this  act,  so  far  as 
applicable,  and  where  not  applicable  the  assesment 
and  levy  shall  be  made  and  the  time  and  manner  of 
collection  r^ulated  by  the  instructions  and  direc- 
tions of  the  Commissioner  of  Internal  Revenue,  un- 
der  the  direction  of  the  Secretary  of  the  Treasury. 

Sec.  38.  And  be  it  further  enacted,  That  “’^the 
officers  who  may  be  appointed  under  this  act,  except 
within  those  districts  within  any  State  or  Territory 
which  have  been  or  may  be  otherwise  provided  for 
by  law,  shall  be,  and  hereby  are-,  authorized,  in  all 
c^ees  where  the  payment  of  such  tax  has  not  been 
assumed  by  the  State,  to  perform  all  the  duties  relat- 
ing  to  or  regarding  the  assessment  and  collection  of 
the  direct  tax  imposed  by  an  act  entitled  An  act 
to  provide  increased  revenue  from  imports,  to  'pay 
interest  on  the  public  debt,  and  for  other  purposes  " 
approved  August  5,  1861,  or  any  direct  tax  which 
o enacted;  Provided,  That  the  sum 

of  $19,312,  direct  tax,  laid  upon  the  Territory  of  Ne- 
braska by  said  act,  snail  be  paid  and  satisfied  by  ie- 
ducting  said  amount  from  the  appropriatioa  for  legis- 
lative expenses  of  the  Territory  of  Nebraska  for  the 
year  ending  30th  of  June,  1863,  and  uo  further  claim 
■ shall  be  made  by  said  Territory  for  legislative  ex 
penses  for  said  year:  Provided,  further,  That  the 
btate  of  Tennessee  shall  have  until  the  1st  day  of 
December  next  to  assume  the  payment  of  her  por- 
tion of  said  tax.  ^ 

Sec.  39.  And  be  it  further  enacted.  That  it  shall 
he  the  duty  of  the  Collectors,  within  their  respective 
districts,  to  grant  Ucenses  for  cistilling,  which 
licenses  shall  contain  the  date  thereof,  the  sum  paid 
and  the  time  when  the  same  will  expire,  and  shall 
he  granted  to  any  person,  being  a resident  of  tho 
United  States,  who  shall  desire  the  same,  bv  appli- 
cation, in  writing,  to  sueh  Collector,  upon  payment 
of  the  sum  or  duty  payable  bv  this  act  upon  each 
license  requested.  And  at  the  time  of  applying  foe 
said  license,  and  before  the  same  is  issued,  the  per- 
son so  applying  shall  give  bond  to  the  United  States 
in  such  sum  as  shall  be  required  by  the  Collector, 
and  with  one  or  more  sureties,  ^o  be  approved  by 
said  Collector  conditioned  that  in  case  any  additional 
still  or  stills,  or  other  implements  to  be  used  as 
aforesaid,  shall  be  erected  by  him,  his  agent  or  su- 
perintendent, he  will,  before  using,  or  causing  or 
permitting  the  same  to  be  used,  report  in  writing  to 
the  said  Collector  the  capacity  thereof,  and  informa- 
tion Irom  time  to  time  of  any  change  in  the  form, 
capacity,  ownership,  agency,  or  superintendence, 
which  all  or  either  of  the  said  stills  or  other  imple- 
ments may  undergo;  and  that  he  will,  from  day  to 
day,  enter,  or  cause  to  be  entered,  in  a book  to  be 
kept  for  that  purpose,  the  number  of  gallons  of  spiiw 
Its  that  may  be  distilled  by  said  still  or  stills,  or 
other  implements,  and  also  of  the  quantities  of  grain 
or  other  vegetable  productions,  or  other  sahstance* 


8 


into  tlie  mash  tab,  or  otherwise  used  by  him,  his 
Sgent,  or  superintendent,  for  the  purpose  of  produc- 
ing spirits,  which  said  book  shall  be  open  at  all  times 
during  the  day  (Sundays  excepted)  to  the  inspection 
of  the  said  Collector,  who  may  make  any  memoran- 
dums or  transcripts  therefrom;  and  that  he  will  ren- 
der to  the  said  Collector,  on  the  first,  tenth,  and  twen- 
tieth days  of  each  and  every  month,  or  within  five 
days  thereafter,  during  the  continuance  of  said  li- 
cense, an  exact  account,  in  writing,  taken  frdm  his 
books,  of  the  number  of  gallons  of  spirits  distilled 
, and  sold,  or  removed  for  consumption  or  sale,  by 
'him,  his  agent,  or  superintendent,  and  the  proof 
thereof,  and  also  of  the  quantities  of  grain  or  other 
vegetable  productions,  or  oth^r  substances,  put  into 
the  mash  tub,  or  otherwise  used  by  him,  his  agent, 
or  superintendent,  for  the  purpose  of  producing 
spirits,  for  the  period  or  fractional  part  of  a 
month  then  next  preceding  the  date  of  said  report, 
which  said  report  shall  be  verified  by  affidavit  in  the 
manner  prescribed  by  this  act;  and  that  he  will  not 
sell  or  permit  to  be  sold,  or  remold  for  consumption 
or  sale,  any  spirits  distilled  by  him  under  and  by 
virtue  of  his  said  license,  until  the  same  shall  have 
been  inspected,  gauged,  and  proved,  and  the  quan- 
tity thereof  duly  entered  upon  his  books  as  afore- 
said; and  that  he  wiM,  at  the*  time  of  rendering  said 
account,  pay  to  the  said  Collector  the  duties  which 
by  this  act  are  imposed  on  the  spirits  so  distilled; 
and  the  said  bond  may  be  renewed  or  changed,  from 
time  to  time,  in  regard  to  the  amount  and  sureties 
thereof,  according  to  the  disrcetion  of  the  Collector. 

Sec.  40.  And  be  it  further  enacted.  That  the  ap- 
plication in  writing  made  by  any  person  for  a license 
for  distilling,  as  aforesaid,  shall  state  the  place  of 
ffistUling,  the  number  and  capacity  of  the  still  or 
BtiUs,  boiler  or  boilers,  and  the  name  of  the  person, 
firm,  company,  or  corporation  using  the  same;  and 
any  person  making  a false  statement  in  either  of  the 
•aid  particulars  shall  forfeit  and  pay  the  sum  of  $100, 
to  be  recovered  with  costs  of  suit. 

Sec.  41.  And  be  it  further  enacted,  That,  in  ad- 
dition to  the  duties  payable  for  licenses  herein  pro- 
vided, there  shall  be  paid,  on  all  spirits  that  may  be 
distilled  and  sold,  or  removed  lor  consumption  or 
•ale,  of  first  proof,  on  and  after  the  1st  day  of  Au- 
gust, 1862,  the  duty  of  20  cents  on  each  and  every 
gallon,  which  shall  be  paid  by  the  owner,  agent,  or 
•upmntendent  of  the  still  or  other  vessel  in  which 
the  said  spirituous  liquors  shall  have  been  distilled; 
which  duty  shall  be  paid  at  the  time  of  rendering 
the  accounts  of  spirituous  liquors  so  chargeable  with 
duty,  required  to  be  rendered  by  this  actT  Provided, 
That  the  duty  on  spirituous  liquors  and  all  other 
•pirituous  beverages  enumerated  *in  this  act  shall  be 
collected  at  no  lower  rate  than  the  basis  of  first 
proof,  and  shall  be  increased  in  proportion  for  any 
greater  strength  than  the  strength  of  proof. 

Sec.  42.  And  be  it  further  enacted,  That  the  term 
first  proof  used  in  this  act  and  in  section  six  of  the 
act  of  March  2, 1861,  entitled  **  An  act  to  provide 
fi>r  the  payment  of  outstanding  Treasury  notes,  to 
authorize  a loan,  to  regulate  and  fix  the  duties  on 
imports,  and  for  other  purposes,"  shall  be  construed, 
^d  is  hereby  declared  to  mean,  that  proof  of  a 
liquor  which  corresponds  to  fifty  degrees  of  Tralles’s 
centesimal  hydrometer,  adopted  by  regulation 
of  the  Treasury  Department  of  August  12,  1850, 
at  the  temperature  of  sixty  degrees  of  Fahren- 
heit’s thermometer;  and  that  in  reducing  the 
temperatures  to  the  standard  of  sixty,  and  in 
levying  duties  on  liquors  above  and  below  proof, 
the  table  of  commercial  values,  contained  in  the 
manual  for  inspectors  of  spirits,  prepared  by  Prof. 
McCuUoh,  under  the  superintendence  of  Prof.  Dache, 
and  adopted  by  the  Treasury  Department,  shall  be 
used  and  taken  as  giving  the  proportions  of  absolute 
alcohol  in  the  liquids  gauged  and  proved  according 
to  which  duties  shall  be  levied. 

Sec.  43.  And  be  it  further  enacted,  That  there 
•hall  be  designated  by  the  Collector  in  every  assess- 
ment district  where  the  same  may  be  necessary  one 
or  more  inspectors,  who  shall  take  an  oath  faithfully 
to  perform  their  duties  in  such  form  as  the  Commis- 
noner  of  Internal  Revenue  shall  prescribe,  and  who 
■hall  be  entitled  to  receive  such  fees  as  may  be  fixed 
and  prescribed  by  said  Conumsskmer.  And  all 


spirits  distilled  as  aforesaid  by  any  person  licensed 
as  aforesaid  shall,  before  the  same  is  used,  or  re- 
moved for  consumption  or  sale,  be  inspected,  gauged, 
and  proved  by  some  person  bo  as  aforesaid  desig- 
nated for  the  performance  of  such  duties,  and  whe 
shall  mark  upon  the  cask  or  other  package  contain- 
ing such  spirits,  in  a manner  to  be  prescribed  by 
said  Commissioner,  the  quantity  and  proof  of  the 
contents  of  such  cask  or  package,  with  the  date  of 
inspection  and  the  name  of  the  Inspector.  And  any 
person  who  shall  attempt  fraudulently  to  evade  the 
payment  of  duties  upon  any  spirits  diftilled  as  afore- 
said, by  changing  in  any  manner  the  mark  upon  any 
such  cask  oj  package,  shall  forfeit  the  sum  of  $500 
for  each  cask  or  package  so  altered  or  changed,  to  be 
recovered  as  hereinbefore  provided.  And  the  fees 
of  such  Inspector  shall  in  all  cases  be  paid  by’  the 
ownerv  of  the  spirits  so  inspected,  gauged,  and 
proved.  And  any  such  Inspector  who  shall  know- 
ingly put  upon  any  such  cask  or  package  any  false 
or  fraudulent  mark  shall  be  liable  to  the  same  pen- 
alty hereinbefore  provided  for  each  cask  or  package 
so  fraudulently  marked.  And  any  person  who  shall 
use  any  cask  or  package  so  marked,  for  the  purpose 
of  selling  spirits  of  a quality  different  from  that  so 
inspected,  shall  be  subject  to  a like  penalty  for  each 
cask  or  package  so  used. 

Sec.  44.  And  be  it  further  enacted.  That  the 
owner  or  owners  of  any  distillery  may  erect,  at  his 
or  their  own  expense,  a warehouse  of  iron,  stone,  or 
brick,  wth  metal  or  other  fil’eproof  roof,  to  be  con- 
tiguous to  such  distillery;  and  such  warehouse, 
when  approved  by  the  Collector,  is  hereby  declared 
a bonded  warehouse  of  the  United  States,  and  shall 
he  used  only  for  storing  distilled  spirits,  and  to  be 
under  the  custody  of  the  Collector  or  his  deputy. 
And  the  duty  on  the  spirits  stored  in  such  warehouse 
shall  be  paid  when  and  as  it  is  sold  or  removed  from 
such  warehouse  for  sale. 

Sec.  45.  And  be  it  further  enacted,  That  every 
person  who,  on  the  1st  day  of  August,  1862,  shall  be 
the  owner  of  any  still,  boiler,  or  other  vessel,  used 
or  intended  to  be  used  for  the  purpose  of  distilling 
spirituous  liquors,  as  hereinbefore  provided,  or  wh® 
shall  have  such  still,  boiler,  or  other  vessel  under  his 
superintendence,  either  as  agent  for  the  owner  or  ou 
his  own  account,  and  every  person  who,  after  said 
dajf  shall  use  or  intend  to  use  any  still,  boiler  or 
other  vessel,  as  aforesaid,  either  as  owner,  agent,  or 
otherwise,  shall  from  day  to  day  make  trjue  and  ex- 
act entry,  or  cause  to  be  entered,  in  a book  to  b® 
kept  by  him  for  that  pu^ose,  the  number  of  gallons 
of  spirituous  liquors  distilled  by  him,  and  also  th® 
nuniber  of  gallons  sold,  or  removed  for  consumption 
or  sale,  and  the  proof  thereof,  which  book  shall 
always  be  open  in  the  daytime,  Sundays  excepted, 
for  the  inspection  of  the  said  Collector,  who  may 
take  any  minutes,  memorandums,  or  transcripts 
thereof,  and  shall  render  to  said  Collector,  on  th® 
1st,  10th  and  20th  days  of  each  and  every  month  in 
each  year,  or  within  five  days  thereafter,  a general 
account  in  writing,  taken  from  his  books,  of  th® 
number  of  gallons  of  spirituous  liquors  distilled  and 
sold,  or  removed  for  consumption  or  sale,  and  th® 
proof  thereof,  for  the  period  or  fractional  part  of  a 
month  preceding  said  day,  or  for  such  portion  thereof 
as  may  have  elapsed  from  the  date  of  said  entry  and 
report  to  the  said  day  which  shall  next  ensue;  and 
shall  also  keep  a book  or  books,  in  a form  to  be  pre- 
scribed by  the  Commissioner  of  Internal  Revenue, 
and  to  be  open  at  all  seasonable  hours  for  inspection 
by  the  Collector  and  Assessor  of  the  district,  wherein 
shall  be  entered,  from  day  to  day,  the  quantities  of 
grain,  or  other  vegetable  productions^  or  other  sub- 
stances put  into  the  mash  tub  hj  him,  his  agent  <nr 
superintendent,  for  the  purpose  of  producing  Bpirits; 
and  shall  verify,  or  cause  to  be  verified  the  said  en- 
tries, reports,  books  and  general  accounts,  by  oath  or 
affirmation,  to  be  taken  before  the  Collector  or  som® 
ether  officer  authorized  by  the  laws  of  the  State  to 
administer  thd  same  according  to  the  form  required 
by  this  act,  where  the  same  is  prescribed:  and  shall 
also  pay  to  the  Collector  the  duties  which  by  this  act 
ought  to  be  paid  on  the  spirituous  liquors  so  distilled 
and  sold,  or  removed  for  consumption  or  sale,  wd  in 
said  accounts  mentioned,  at  the  time  of  renderug  an 
account  thereofi 


S*c.  46.  And  be  it  further  enacted,  That  the  col- 
lector of  any  district  may  grant  a permit  to  the 
owner  or  owners  of  any  distillery  within  his  district 
to  send  or  ship  any  spirits,  the  product  of  said  distil- 
lery, after  the  quantity  and  proof  thereof  shall  have 
been  ascertained  by  inspection  according  to  the  pro- 
vita  ons  of  this  act,  to  any  place  without  said  district 
and  within  the  United  States;  and  in  such  case  the 
bUl  of  lading  or  receipt  (which  shall  be  in  such  form 
as  the  Commissioner  of  Internal  Eevenue  may 
direct)  of  the  same  shall  be  taken  in  the  name  of  the 
collector  of  ^e  district  in  which  the  distillery  is 
situate,  and  the  spirits  aforesaid  shall  be  consigned, 
in  such  bill  of  lading  or  receipt,  to  the  collector  of 
the  district  in  which  the  place  is  situate,  whither 
the  spirits  is  sent  or  shipped,  and  the  amount  of 
duties  upon  said  spirits  shall  be  stated  in  the  receipt, 
and  upon  the  arrival  of  the  spirits,  and  upon  the  de- 
mand of  the  collector  aforesaid,  the  agent  of  the  dis- 
tillery (and  the  name  of  the  agent,  for  the  conve- 
nience of  the  collector,  shall  always  appear  in  the 
bUl  of  lading  or  receipt)  shall  pay  the  duties  upon 
the  said  spirits,  with  the  expense  of  freight,  and 
•very  other  expense  which  has  accrued  thereupon; 
and  the  said  collector,  upon  the  payment  of  the 
duties  aforesaid,  shall  deliver  the  bill  of  lading  or 
receipt  and  the  spirits  to  the  agent  of  the  said  distil- 
lery; and  if  the  duties  are  not  paid  as  aforesaid,  then 
the  said  spirits  shall  be  stored  at  the  risk  and  cost 
•f  the  owner  or  agent  thereof,  who  shall  pay  an  ad- 
dition, of  ten  per  centum  thereupon;  and  all  the  gen- 
eral provisions  of  this  act,  in  reference  to  liens, 
penalties  and  forfeitures,  as  also  in  reference  to  the 
collection,  shall  apply  thereto,  and  be  enforced  by 
the  collector  of  the  district  in  which  the  spirits  may 
be;  Provided,  That  no  permit  shall  be  granted,  un- 
der this  section,  for  a quantity  less  than  50  barrels: 
And  provided  further.  That  the  Commissioner  of  In- 
ternal Eevenue,  under  the  direction  of  the  Secretary 
■of  the  Treasury,  may  make  such  further  regulations 
and  req^uire  such  further  securities  as  he  may  deem 
proper  m order  to  protect  the  revenue  and  to  carry 
out  the  spirit  and  intent  of  this  section. 

Sec.  47.  And  be  it  further  enacted.  That  distilled 
■pints  may  be  removed  from  the  place  of  manufac- 
ture for  the  purpose  of  being  exported,  or  for  the 
purpose  of  being  redistilled  for  export,  and  refined 
coal  oil  may  be  removed  for  the  purpose  of  being 
exported,  after  the  quantity  of  spirits  or  oil  so  re- 
moved shall  have  been  ascertained  by  inspection,  ac- 
cording to  the  provisions  of  this  act,  upon  and  with 
the  written  permission  of  the  Collector  or  Deputy- 
Collector  of  the  district,  without  payment  of  the 
duties  thereon  previous  to  such  removal,  the  owner 
thereof  having  first  given  bond  to  the  United  States, 
with  sufficient  sureties,  in  the  manner  and  form  and 
under  regulations  prescribed  by  the  Commissioner 
•f  Internal  Eevenue,  and  in  at  least  double  the 
amount  of  said  duties,  to  export  the  said  spirits  or  oil 
or  pay  the  duties  thereon  within  such  time  as  mav 
be  prescribed  by  the  Commissioner,  which  time  shall 
be  stated  in  said  bond:  Provided,  That  any  person 
desiring  to  give  such  bonds  shall  first  make  oath,- 
before  the  Collector  or  Deputy  Collector  to  whom 
he  may  apply  for  a permit  to  remove  any  such  spir- 
its or  oil,  in  manner  and  form  to  be  prescribed  by 
smd  Commissioner,  that  he  intends  to  export  such 
liquors  or  oil,  and  that  he  desires  to  obtain  said  per- 
mit for  no  other  purpose  whatever;  and  any  Collec- 
tor or  Deputy  Collector  is  hereby  authorized  to  ad- 
minister such  oath:  And  provided,  further,  That 
no  such  removal  shall  be  permitted  where  the  amount 
of  duties  does  not  exceed  the  sum  of  $300,  nor  in  any 
case  where  the  person  desiring  such  permission  has 
failed  to  perform  the  obligation  of  any  bond  previ- 
ously given  to  the  United  States  for  the  removal  of 
any  such  articles,  until  the  same  shall  have  been 
fully  kept  and  performed.  And  the  Collector  of  the 
district  in  which  any  such  bond  may  be  given  is 
authorized  to  cancel  said  bond  on  payment  of  said 
duties,  with  interest  thereon,  at  a rate  to  he  fixed  by 
said  Commissioner,  and  all  proper  charges,  if  said 
iiqnors  or  oil  shall  not  have  been  exported,  or  upon 
■atisfactory  proof  that  the  same  have  been  duly  ex- 
ported as  aforesaid.  And  in  case  of  the  breach  of  the 
obligation  of  any  such  bond,  the  same  sinili  be  forth- 
with forwarded  by  the  Collector  of  tbe  district  to  the 


CommisBioner  of  Internal  Revenue,  to  be  by  him 
placed  in  the  hands  of  the  First  Controller  of  th» 
Treasury,  who  shall  cause  the  same  proceedings  to 
be  taken  thereon,  for  the  purpose  oi  collecting  the 
duties,  interest,  and  charges  aforesaid,  as  are  pro- 
vided in  this  act  in  the  case  of  a delinquent  CoUeo- 
tor. 

Sec.  48.  And  be  it  further  enacted.  That  the  en- 
tries made  in  the  books  of  the  distiller,  required  to  be 
kept  in  the  foregoing  section,  shall,  on  the  1st,  10th, 
and  20th  days  of  each  and  every  month,  or  within 
five  days  theafter,  be  verified  by  oath  or  affirmation, 
to  be  taken  as  aforesaid,  of  the  person  or  persons  by 
whom  such  entries  shall  have  been  made,  which  oatn 
or  affirmation  shall  be  certified  at  the  end  of  such 
entries  by  the  Collector  or  officer  administering  the 
same,  and  shall  be,  in  substance,  as  follows  : “ I de 

■wear  (or  affirm)  that  the  foregoing  entries  were 
made  by  me  on  the  respective  days  specified,  and 
that  they  state,  according  to  the  best  of  my  knowl- 
edge and  belief,  the  whole  quantity  of  spirituoui 
liquors  distilled  and  sold,  or  removed  for  consump- 
tion or  sale,  at  the  distillery  owned  by 
in  the  county  of  , amounting*  to  gallons, 

according  to  proof  prescribed  by  the  laws  of  the 
United  States. 

Sec.  49.  And  be  it  further  enacted.  That  the 
owner,  agent,  or  superintendent  aforesaid,  shall,  in 
case  the  original  entries  required  to  he  made  in  bis 
books  by  this  act  shall  not  have  been  made  by  him- 
self, subjoin  to  the  oath  or  affirmation  of  the  person 
by  whom  they  were  made  the  following  oath  or 
affirmation,  to  be  taken  as  aforesaid:  “ I do  swear 
(or  affirm)  that,  to  the  best  of  my  knowledge  and  be- 
lief, the  foregoing  entries  are  just  and  true,  and  that 
I have  taken  all  the  means  in  my  power  to  make 
them  so." 

Sec.  50.  And  be  it  further  enacted,  That  on  and 
after  the  first  day  of  August,  1862,  there  shall  be 
paid  on  all  beer,  lager  beer,  ale,  porter,  and  other 
similar  fermented  liquors,  by  whatever  name  sneh 
liquors  may  be  called,  a duty  of  $1  for  each  and 
every  barrel  containing  not  more  than  thirty-one 
gallons,  and  at  a like  rate  for  any  other  quanitity  or 
for  fractional  parts  of  a barrel,  which  shall  be 
brewed  or  manufactured  and  sold  or  removed 
for  consumption  or  sale  within  the  United 
States  or  the  Territories  thereof,  or  within  the  Dit^ 
trict  of  Columbia,  after  that  day;  which  duty  shall 
he  paid  by  the  owner,  agent,  or  superintendent  of 
the  brewery  or  premises  in  which  such  fermented 
liquors  shall  be  made,  and  shall  be  paid  at  the  time 
of  rendering  the  accounts  of  such  fermented  liquom 
so  chargeable  with  duty,  as  required  to  be  rendered 
by  the  following  section  of  this  act:  Provided,  Thai 
fractional  parts  of  a barrel  shall  be  halves,  quarters, 
eighths,  and  sixteenths,  and  any  fractional  part  con- 
taining less  than  one-sixteenth  shall  be  accounted 
one-sixteenth;  more  than  one-sixteenth,  and  not  more 
than  one-eighth,  shall  be  accounted  one-eighth;  more 
than  one-eighth,  and  not  more  than  one-quarter, 
shall  he  accounted  one-quarter;  more  than  one- 
quarter,  and  not  more  than  one  half,  shall  be  ac- 
counted one-half;  more  than  one-half  shall  be  ac- 
counted one  barrel. 

Sec.  51.  And  he  it  further  enacted,  That  every 
person  who,  on  said  first  day  of  August,  1862,  shall 
be  the  owner  or  occupant  of*  any  brewery  or  prem- 
ises used  or  intended  to  be  used  for  the  purpose  of 
brewing  or  making  such  fermented  liquors,  or  who 
shall  have  such  premises  under  his  control  or  super- 
intendence, as  agent  for  the  owner  or  occupant,  or 
shall  have  in  his  possession  or  custody  any  vessel  of 
vessels  intended  to  be  used  on  said  premises  in  the 
manufacture  of  beer,  lager  beer,  ale,  porter, 
or  other  similar  fermented  liquors,  either  as 
owner,  agent,  or  otherwise,  shall,  from 

day  to  day,  enter  or  cause  to  be  en- 
tered in  a book  to  be  kept  by  him  for  that  purpose, 
and  which  shall  be  open  at  all  times,  except  Sunday!, 
between  the  rising  and  setting  of  the  son,  for  the  in- 
spection of  said  Collector,  who  may  take  any  minutes 
or  memorandums  or  transcripts  thereof,  the  quantities 
of  grain,  or  other  vegetable  productions  or  other 
substances,  put  into  the  mash  tub,  or  otherwise  used 
for  the  purpose  of  producing  beer,  or  for 
any  other  purpose,  and  the  quantity  or. 


10 


iraml)er  of  barrels  and  fractional  parts  of 
barrels  of  fermented  liquors  made  and  sold,  or  re- 
moved for  consumption  or  sale,  keeping  separate  ac- 
count of  tbe  several  kinds  and  descriptions;  and 
sball  render  to  said  collector,  on  the  first  day  of  each 
month  in  each  year,  or  within  ten  days  thereafter,  a 
general  account,  in  writing,  taken  from  his  books, 
of  the  quantities  of  grain,  or  other  vegetable  produc- 
tions or  other  substances,  put  into  the  maeh-tub,.or 
otherwise  used,  for  the  purpose  of  producing  beer, 
or  for  any  other  purpose,  and  the  quantity  or  number 
of  barrels  and  fractional  parts  of  barrels  of  each  kind 
of  fermented  liquors  made  and  sold,  or  removed  for 
consumption  or  sale,  for,  one  month  preceding  said 
day,  and  shall  verify,  or  cause  to  be  verified,  the 
said  entries,  reports,  books,  and  general  accounts,  on 
oath  or  affirmation,  to  be  taken  before  the  collector 
or  some  officer  authorized  by  the  laws  of  the  State 
to  administer  the  same  according  to  the  form  required 
by  this  act  where  the  same  is  presbribed ; and  shall 
also  pay  to  the  said  collector  the  duties  which,  by 
this  act,  ought  to  be  paid  on  the  liquor  made  and 
■old,  or  removed  for  consumption  or  sale,  and  in  the 
■aid  accounts  mentioned,  at  the  time  of  rendering 
the  account  thereof,  as  aforesaid.  But  where  the 
manufacturer  of  any  beer,  lager  beer,  or  al®,  manu- 
factures the  same  in  one  collection  district,  and  owns 
or  hires  a depot  or  warehohse  for  the  storage  and 
■ale  of  such  beer,  lager  beer,  or  ale  In  another  col- 
lection district^  he  may,  instead  of  paying  to  the  col- 
lector of  the  district  where  the  same  was  manufac- 
tured the  duties  chargeable  thereon,  present  to  such 
collector  or  his  deputy  an  invoice  of  the  quantity  or 
number  of  barrels  about  to  be  removed  for  the  pur- 
pose of  storage  and  sale,  specifying  in  such  invoice, 
with  reasonable  certainty,  the  depot  or' warehouse 
in  which  he  intends  to  place  such  beer,  lager  beer, 
or  ale;  and  thereupon  such  collector  or  deputy  shall 
indorse  on  such  invoice  his  permission  for  such  re- 
moval, and  shall  at  the  same  time  transmit  to  the 
collector  of  the  district  in  which  such  depot  or  ware- 
house is  situated  a duplicate  of  such  invoice ; and 
thereafter  the  manufacturer  ot  the  beer,  lager  beer, 
or  ale  so  removed  shall  render  the  same  account,  and 
pay  the  same  duties,  and  be  subject  to  the  same  lia- 
binties  and  penalties  as  if  the  beer,  lager  beer,  or 
ale  so  removed  bad  been  manufactured  in  the  dis- 
trict. The  Commissioner  of  Internal  Eevenue  may 

8 rescribe  such  rules  as  he  may  deem  necessary  for 
ie  purpose  of  carrying  the  provisions  of  this  section 
into  effect. 

Sec.  52.  And  be  it  further  enacted.  That  the 
entries  made  in  the  books  required  to  be 
kept  by  the  foregoing  section,  shall,  on  said 
■aid  first  day  of  each  and  every  month,  or  within 
ten  days  thereafter,  be  verified  by  the  oath  or  affir- 
mation, to  be  taken  as  aforesaid,  of  the  person  or 
persons  by  whom  such  entries  shall  have  been  made, 
which  oath  or  affirmation  shall  be  certified  at  the  end 
of  such  entries  by  the  collector  or  officer  administer- 
ing the  same,  and  shall  be,  in  substance,  as  follows: 
“I  do  swear  (or  affirm)  that  the  foregoing  entries 
were  made  by  me  on  the  respective  days  specified, 
and  that  they  state,  according  to  the  best  of  my 
knowledge  and  belief,  the  whole  quantity  of  fer- 
nented  liquors  either  brewed  or  brewed  and  sqld  at 
iie  brewery  owned  by  in  the  county  of 
amounting  to  barrels.’^ 

Sec.  53.  And  be  it  further  enacted.  That  the 
owner,  agent,  or  superintendent  aforesaid,  shall,  in 
case  the  original  entries  required  to  be  made  in  his 
books  shall  not  have  been  made  by  himself,  subjoin 
to  the  oath  or  affirmation  the  following  oath  or  affir- 
mation,  to  be  taken  as  aforesaid: 

“I  do  swear  (or  affirm)  that,  to  the  best  of  my 
knowledge  and  belief,  the  foregoing  entries  are  just 
and  true,  and  that  I have  taken  all  the  means  in  my 
, power  to  make  them  so.” 

Sec.  54.  And  be  it  further  enacted.  That  the 
owner,  agent,  or  superintendent  of  any  vessel  or 
vessels  used  in  making  fermented  liquors,  or  of  any 
■till,  boiler,  or  other  vessel  used  in  the  distillation  of 
■pints  on  which  duty  is  payable,  who  shall  neglect 
or  refuse  to  make  true  and  exact  entry  and  report 
of  the  same,  or  t > do,  or  cause  to  be  done,  any  of  the 
things  by  this  ac.  required  to  be  done  as  aforesaid, 
Ohah  forfeit  for  e\  ?r>  each  neglect  or  refusal  all  the 


liquors  and  spirits  made  by  or  for  him,  and  all  the 
vessels  used  in  making  the  same,  and  the  sUHr, 
boilers,  and  other  vessels  used  in  distillation,  to- 
gether with  the  sum  of  $500,  to  be  recovered  with 
costs  of  suit;  which  said  liquors  or  spirits,  with  the 
vessels  containing  the  same,  with  all  the  vessels  used 
in  making  the  same,  may  be  seized  by'any  collector 
of  internal  duties,  and  held  by  him  until  a decision 
shall  he  had  thereon  according  to  law:  Provided, 
That  such  seizure  be  made  within  thirty  days  after 
the  cause  for  the  same  may  have  occurred,  and  thah 
proceedings  to  enforce  said  forfeiture  shall  have  been 
commenced  by  such  Collector  within,  twenty  days 
after  the  seizure  thereof.  And  the  proceedings  ta 
enforce  said  forfeiture  of  said  property  shall  be  iii; 
the  nature  of  a proceeding  in  rem,  in  the  Circuit  or 
District  Court  of  the  United  States  for  the  district 
where  such  seizure  is  made,  or  in  any  other  court  of 
competent  jurisdiction. 

Sec.  55.  And  be  it  further  enacted.  That  in  all 
cases  in  which  tbe  duties  aforesaid,  payable  on  spir- 
ituous liquors  distilled  and  sold,  or  removed  for  con- 
sumption or  sale,  or  beer,  lager  beer,  ale,  porter,  and' 
other  similar  fermented  liquors,  shall  not  he  paid 
at  the  time  of  rendering  the  account  of  the  same,  as 
herein  required,  the  person  or  persons  chargeable 
therewith  shall  pay,  in  addition,  10  per  centum  on 
the  amount  thereof;  and,  until  such  duties  with 
such  addition  shall  be  paid,  they  shall  be  and  remain 
a lien  upon  the  distillery  where  such  liquors  have 
been  distilled,  or  the  brewery  where  such  liquors 
have  been  brewed,  and  upon  the  stills,  boilers,  vats, 
and  all  other  implements  thereto  belonging,  until  the 
same  shall  have  been  paid ; and  in  case  of  refusal  or  ne- 

flect  to  pay  said  duties,  with  the  addition,  within  ten. 

ays  after  the  same  shall  have  become  payable,  the 
amount  thereof  may  be  recovered  by  distraint  and 
sale  of  the  goods,  chattels,  and  effects  of  the  delin- 
uent;  and,  in  case  of  such  distraint,  it  shall  be  the 
uty  of  the  officer  charged  with  the  collection  to 
make,  or  cause  to  be  made,  an  account  of  the  goods,, 
chattels,  or  effects  which  m^  be  distrained,  a copy 
of  which,  signed  by  the  officer  making  such  ms» 
traint,  shall  be  left  with  the  owner  or  posBCisor  of 
Buch  goods,  chattels,  or  effects,  at  his,  her,  or  their 
dwelling,  with  a note  of  the  sum  demanded,  and  thO' 
time  qnd  place  of  sale;  and  said  officer  shall  forth- 
with cause  a notification  to  he  published  in  some- 
newspaper,  if  any  there  be,  within  the  county,  and 
publicly  posted  up  at  the  Post-Office  nearest  to  th©^ 
residence  of  the  person  whose  property  shall  be  dis- 
trained, or  at  the  court-house  of  the  same  county,  if 
not  more  than  ten  miles  distant,  which  notice  shall 
specify  the  articles  distrained,  and  the  time  and 
place  proposed  for  the  sale  thereof,  which  time  shall 
not  be  less  than  ten  days  from  the  date  of  such  noti- 
fication, and  the  place  proposed  for  sale  not  more 
than  five  miles  distant  from  the  place  of  making 
such  distraint:  Provided,  That  in  every  case  ef  dis- 
traint for  the  payment  of  the  duties  aforesaid, 
the  goods,  chattels,  or  effects  so  distrained  may  and 
shall  be  restored  to  the  owner  or,  possessor  if,  prior 
to  the  sale  thereof,  payment  or  tender  thereof  shall 
be  made  to  the  proper  officer  charged  with  the  col- 
lection, of  the  full  amount  demanded,  together  with 
such  fee  for  levying  and  advertising,  and  such  sum. 
for  the  necessary  and  reasonable  expenses  of  removr 
ing  and  keeping  the  goods,  chattels,  and  effects  so 
distrained  as  may  be  allowed  in  like  cases  by  the 
laws  or  practice  of  the  State  or  Territory  wherein 
the  distraint  shall  have  been  made ; but  in  case  of 
non-payment  or  neglect  to  tender  as  aforesaid,  the 
said  officer  shall  proceed  to  sell  the  said  goods,  chat- 
tels, and  effects  at  public  auction,  after  due  notice  of 
the  time  and  place  of  sale,  and  may  and  shall  retain 
from  the  proceeds  of  such  sate  the  amount  demand- 
able  for  the  use  of  the  Uuited  States,  with  the  said 
necessary  and  reasonable  expenses  of  said  distraint 
and  sale,  as  aforesaid,  and  a commission  of  five  per 
centum  thereon  for  his  own  use ; rendering  the  over- 
plus, if  any  there  he,  to  the  person  whose  goods, 
chattels,  and  effects  shall  have  been  distrained. 

Sec.  56.  And  be  it  further  enacted^  That  every 

Eerson  licensed  as  aforesaid  to  distil  spirituous 
q.uors,  or  licensed  as  a brewer,  shall,  once  in  each 
month,  upon  the  request  of  the  Assessor  or  Assistant 
Assessor  for  the  district  in  which  his  business  as  a> 


11 


distillar  or  bsower  may  be  carried  on,  respectively, 
famish  the  said  Assessor  or  Assistant  Assessor  with 
an  abstract  of  the  entries  upon  his  books,  herein 
provided  to  be  made,  showing  the  amount  of  spirit- 
ons  liquor  distilled  and  sold,  or  removed  for  con- 
sumption or  sale,  or  of  beer,  lager  beer,  ale,  porter, 
or  other  fermented  liquor  made  and  sold,  or  removed 
for  consumpt^n  or  sale,  during  the  preceding  month, 
respectively;  the  truth  and  correctness  of  which 
abstract  shall  be  verified  by  the  oath  of  the  party  so 
furnishing  the  same.  And  the  said  Assessor  or 
Assistant  Assessor  shall  have  the  right  to  examine 
the  books  of  such  person  for  the  purpose  of  ascertain- 
ing the  correctness  of  such  abstract.  And  for  any 
neglect  to  furnish  such  abstract  when  requested,  or 
refusal  to  furnish  an  examination  of  the  books  as 
aforesaid,  the  person  so  neglecting  shall  forfeit  the 
sum  of  $500. 

liicensos* 

Sec.  57.  And  be  it  further  enacted.  That  from  and 
after  the  first  day  of  August,  1862,  no  person,  asso- 
ciation of  persons,  or  corporation,  shall  be  engaged 
in,  prosecute,  or  carry  on,  either  of  the  trades  or 
occupations  mentioned  in  section  64  of  this  act,  until 
he  or  they  shall  have  obtained  a license  therefor  in 
the  manner  hereinafter  provided. 

Sec.  58.  And  be  it  farther  enacted.  That  every 
person,  association  of  persons,  partnership  or  corpo- 
ration, desiring  to  obtain  a license  to  engage  in  any 
of  the  trades  or  occupations  named  in  the  64th  sec- 
tion of  this  act,  shall  register  with  the  assistant  as- 
sessor of  the  assessment  district  in  which  he  shall 
design  to  carry  ou  such  trade  or  occupation — ^first, 
his  or  their  name  or  style;  and  in  case  of  an  associa- 
tion or  partnership,  the  names  of  the  several  persons 
constituting  such  association  or  partnership  and 
their  places  of  residence;  second,  the  trade  or  occu- 
pation for  which  a license  is  desired ; third,  the 
place  where  such  trade  or  occupation  is  to  be  carried 
on;  fourth,  if  a rectifier,  the  number  of  barrels  he 
designs  to  rectify;  if  a peddler,  whether  ha  designs 
to  travel  on  foot,  or  with  one,  two,  or  more  horses; 
if  an  inn-keeper,  the  yearly  rental  of  the  house  and 
property  to  be  occupied  for  said  purpose;  or,  if  not 
rented,  the  assistant  assessor  shall  value  the  same. 
All  of  which  facts  shall  be  returned  duly  certified  by 
such  assistant  assessor,  both  to  the  assessor  and  col- 
lector of  the  district;  and  thereupon,  upon  payment 
to  the  collector  or  deputy  collector  of  the  district 
the  amount  as  hereinafter  provided,  such  collector 
or  deputy  collector  shall  make  out  and  deliver  a 
license  for  such  trade  or  occupation,  which  license 
eball  continue  in  force  for  one  year,  at  the  place  or 
premises  described  therein. 

Sec.  59.  And  be  it  further  enacted.  That  if  any 
person  or  persons  shall  exercise  of  carry  on  any 
trade  or  business  hereinafter  mentioned  for  the  exer- 
cising or  carrying  on  of  .which  trade  or  business  a 
license  is  required  by  this  act,  without  taking  out 
such  license  as  is  in  that  behalf  required,  he,  she,  or 
they  shall,  for  every  such  offense,  respectively,  for- 
feit a penalty  equal  to  three  times  the  amount  of  the 
duty  or  sum  of  money  imposed  for  such  license,  one 
moiety  thereof  to  the  use  of  the  United  States,  the 
other  moiety  to  the  use  of  the  person  who,  if  a col- 
lector, shall  first  discover,  and  if  other  than  a col- 
lector, shall  first  give  information  of  the  fact 
whereby  said  forfeiture  was  incurred. 

Sec.  60.  And  be  it  further ‘enacted,  That  in  every 
license  to  be  taken  out  under  or  by  authority  of  this 
act  shall  be  contained  and  set  forth  the  purpose, 
trade,  or  business  for  which  such  license  is  granted, 
and  the  true  name  and  place  of  abode  of  the  person 
or  pernons  taking  out  the  same;  if  for  a rectifier,  the 
quantity  of  spirits  authorized  to  be  rectified;  it  by  a 
peddler,  whether  authorized  to  travel  on  foot,  or 
with  one,  or  two,  or  more  horses,  the  time  for  which 
such  I'cense  is  to  run,  and  the  true  date  or  time  of 
gramiug  such  license,  and  (except  in  the  case  of 
auctioneers  and  peddlers)  the  place  at  which  the 
trade  or  busi  ■'ess  for  which  such  license  is  granted 
shall  be  carried  on:  Provided,  that  a license 

granted  under  this  act  shall  not  authorize  the  person 
or  persons,  association  or  corporation  mentioned 
therein  to  exercise  or  carry  on  the  trade  or  business 
specified  in  such  license  in  anv  other  pi  'ce  than  that 
mentioned  therein,  but  notuing  herein  contained 


shall  prohibit  the  storage  of  goods,  wares,  or  mer- 
chandise in  other  places  than  the  place  of  business. 

Sec.  61.  And  be  it  further  enacted.  That  in  every 
case  where  more  than  one  of  the  pursuits,  employ- 
ments, or  occupations  hereinafter  described,  shall  be 
pursued  or  carried  on  in  the  same  place  by  the  same 
person  at  the  same  time,  except  as  therein  mentioned, 
license  must  be  taken  out  for  each  according  to  the 
rates  severally  prescribed. 

Sec.  62.  And  be  it  further  enacted.  That  no  auo 
tioneer  shall  be  authorized  by  virtue  of  his  license 
as  such  auctioneer  to  sell  any'goods  or  other  prop- 
erty at  private  sale;  and  if  any  such  person  shall 
sell  any  such  goods  or  commodities,  as  aforesaid, 
otherwise  than  by  auction,  without  having  taken 
out  such  license  as  aforesaid  for  that  purpose,  he  or 
she  shall  be  subject  and  liable  to  the  penalty  in  that 
behalf  imposed  upon  persons  dealing  in  or  retailing, 
trading,  or  selling,  any  such  goods  or  commodities 
without  license,  notwithstanding  any  license  to  him 
or  her  before  granted,  as  aforesaid,  forthe  purpose  of 
exercising  or  carrying  on  the  trade  or  business  of  an 
auctioneer,  or  selling  any  goods  or  chattels,  lands, 
tenements,  or  hereditaments  by  auction,  anything 
herein  contained  to  the  contrary  notwithstanding; 
Provided,  always.  That  where  such  goods  or  com- 
modities as  aforesaid  are  the  property  of  any  person 
or  persons  duly  licensed  to  deal  in  or  retail,  or  trade 
in,  or  sell  the  same,  such  person  or  persons  having 
made  lawful  entry  of  his,  her,  or  their  house  or 
premises  for  such  purpose,  it  shall  and  may  be  law- 
ful for  any  person  exercising  or  carrying  on  the 
trade  or  business  of  an  auctioneer,  or  selling  any 
goods  or  chattels,  lands,  tenements,  hereditaments 
by  auction  as  aforesaid,  being  duly  licehsed  for  that 
purpose,  to  sell  such  goods  or  commodities  as  afore- 
said, at  auction,  for  and  on  behalf  of  such  person  or 
persons,  and  upon  his,  her  or  their  entered  house  or 
premises,  without  taking  out  a ^ separate  license  for 
such  sale.  The  provisions  of  this  section  shall  not 
apply  to  judicial  or  executive  officers  making  auc- 
tion sales  by  virtue  of  any  judgment  or  decree  of 
any  court,  nor  public  sales  made  by  executors  and 
administrators. 

Sec.  63.  And  be  it  further  enacted,  That  upcn  the 
death  of  any  person  or  persons  licensed  under  or  by 
virtue  of  this  act,  or  upon  the  removal  of  any  sucn 
person  or  persons  from  the  house  or  premises  at 
which  he,  she,  or  they  were  authorized  by  such 
license  to  exercise  or  carry  on  the  trade  or  busi- 
ness mentioned  in  such  license,  it  shall  and  may 
be  lawful  for  the  person  or  persons  authorized 
to  grant  licenses  to  authorize  and  empower, 
by  indorsement  on  such  license,  or  otherwise, 
as  the  Commissioner  of  Internal  Revenue  shall  di- 
rect, the  executors  or  administrators,  or  the  wife  or 
child  of  such  deceased  person,  or  the  assignee  or  as- 
signs of  such  person  or  persons  so  removing  as  afore- 
said, who  shall  be  possessed  of  and  occupy  the  house 
or  premises  before  used  for  such  purpose  as  afore- 
said, in  like  manner  to  exercise  or  carry  on  the  same 
trade  or  business  mentioned  in  such  license,  in  or 
upon  the  same  house  or  premises  at  which  such  per- 
son or  persons  as  aforesaid  deceased,  or  removing  as 
before  mentioned,  by  virtue  ©f  such  license  to  him, 
her,  or  them,  in  that  behalf  granted,  before  exer- 
cised or  carried  on  such  trade  or  business  for  or  dur- 
ing the  residue  of  the  term  for  which  such  license 
was  originally  granted,  without  taking  out  any  fresh 
license  or  payment  of  any  additional  duty,  or  any 
fee  thereupon  for  the  residue  of  such  term,  and  until 
expiration  thereof:  Provided,  always,  That  a fresh 
entry  of  the  premises  at  which  such  trade  or  busi- 
ness shall  continue  to  be  so  exercised  or  carried  on 
as  aforesaid  shall  thereupon  be  made  by  and  in  the 
name  or  names  of  the  person  or  persons  to  whom 
such  authority  as  aforesaid  shall  be  granted. 

Sec.  64.  And  be  it  further  enacted,  That  on  and 
after  the  1st  day  of  August,  1862,  for  each  license 
granted  the  sum  herewith  stated  shall  be  respectively 
and  annually  paid.  Any  number  of  parsons  carry 
ing  on  such  business  in  copartnership  may  transact 
such  business  at  such  place  under  such  license,  and 
not  otherwise. 

1.  Bankers  shall  pay  $100  for  each  license.  Every 
person  shall  be  deemed  a banker  within  the  meaning 
of  this  act  who  keeps  a place  of  business  when 


12 


iredits  are  opened  in  favor  of  any  person,  firm  ot 
corporation,  by  the  deposit  or  collection  of  money  or 
currenOiy,  and  the  same,  or  any  part  thereof,  shall  be 
paid  oat  or  remitted  upon  the  draft,  check,  or  order 
of  such  creditor,  but  not  to  include  incorporated 
banks,  or  other  banks  legally  authorized  to  issue 
notes  as  circulation,  nor  agents  for  the  sale  of  mer 
ehandise  for  account  of  producers  or  mannfacturers. 

2.  Auctioneers  shall  pay  $30  for  each  license. 
Every  person  shall  be  deemed  an  auctioneer  within 
tile  meaning  of  this  act  whose  occupation  it  is  to 
offer  property  for  sale  to  the  highest  or  best  bidder. 

3.  Wholesale  dealers  in  liquors  of  any  and  every 
description,  including  distilled  spirits,  fermented 
liquors,  and  wines  of  all  kinds,  shall  pay  $100  for 
each  license.  Every  person  other  than  the  distiller 
or  brewer,  who  shall  sell  or  offer  for  sale  any  such 
liquors  or  wines  in  quantities  of  more  than  three 
g^ons  at  one  time,  to  the  same  purchaser,  shall  be 
regarded  as  a wholesale  dealer  in  liquors  within  the 
meaning  of  this  act. 

4.  Betail  dealers  in  liquors,  including  distilled 
spirits,  fermented  liquors,  and  wines  of  every  descrip- 
tion, shall  pav  $20  for  each  license.  Every  person 
who  shall  sell  or  offer  for  sale  such  liquors  in  less 
quantities  than  three  gallons  at  one  time,  to  the 
same  purchaser,  shall  be  regarded  as  a retail  dealer 

: in  liquors  under  this  act.  But  this  shall  not  author- 
ize any  spirits,  liquors,  wines,  or  malt  liquors,  to  be 
drank  on  the  premises. 

5.  Betail  dealers  shall  pay  $10  for  each  license. 
Every  person  whose  business  or  occupation  is  to  sell 
or  offer  to  sell  groceries,  or  any  goods,  wares,  or 
merchandise,  of  foreign  or  domestic  production,  in 

* less  quantities  than  a whole  original  piece  or  pack- 
> ft^e  at  one  time  to  the  same  person,  (not  including 
wines,  spirituous,  or  malt  liquors,  but  not  excluding 
drugs,  medicines,  cigars,  snuff,  oy  tobacco),  shall  be 
regarded  as  a ret^  dealer  under  this  act.  * 

6.  Wholesale  dealers  shall  pay  $50  for  each  license. 

. Eveiy  person  whose  business  or  occupation  is  to  sell, 

or  offer  to  sell,  groceries,  or  any  goods,  wares,  or 
merchandise  of  foreign  or  domestic  production,  by 
,,  one  or.more  original  package  or  piece  at  one  time,  to 
the  same  j)urchaser,  not  including  wines,  spirituous 
or  malt  liquors,  shall  be  deemed  a wholesale  dealer 
under  this  act;  but  having  taken  out  a license  as  a 
wholesale  dealer,  such  person  may  also  sell,  as  afore- 
said, as  a retailer. 

7.  Pawnbrokers  shall  pay  $50  for  each  license. 
Every  person  whose  business  or  occupation  is  to 
take  or  receive,  by  way  of  pledge,  pawn,  or  exchange, 
any  goods,  wares,  or  merchandise,  or  any  kind  of 
personal  property  whatever,  for  the  repayment  or 
security  of  money  lent  thereon,  shall  be  deemed  a 
pawnbroker  under  this  act. 

8.  Bectifiers  shall  pay  $25  for  each  license  to  rectify 
any  quantity  of  spirituous  liquors,  not  exceeding  500 
barrels  or  casks,  containing  not  more  than  40  gallons 
to  each  barrel  or  cask  of  liquor  so  rectified;  and  $25 
additional  for  each  additional  500  such  barrels,  or  any 
fractional  part  thereof.  Every  person  who  rectifies, 
purifies,  or  refines  spirituous  liquors  or  wines  by  any 
process,  or  mixes  distilled  spirits,  whisky,  brandy, 
gin,  or  wine,  with  any  other  materials  for  sale  under 
the  name  of  whisky,  rum,  brandy,  gin,  wine,  or  any 
other  name  or  names,  shall  be  regarded  as  a rectifier 
under  this  act. 

9.  Distillers  shall  pay  $50  for  each  license.  Every 
person  or  copartnership  who  distils  or  manufactures 
spirituous  liquors  for  sale,  shall  be  deemed  a distiller 
under  this  act : Provided,  that  any  nerson  or  copart- 
nership distilling  or  manufacturing  less  than  300 
barrels  per  year,  shall  pay  $25  for  a license;  and 
provided,  further,  that  no  license  shall  be  required 
for  any  still  or  other  apparatus  used  by  druggists 
and  chemists  for  the  recovery  of  alcohol  for  pharma- 
ceutical and  chemical  purposes,  which  has  been  used 
in  those  processes;  and  provided,  further,  that  dis- 
tillers of  apples  and  peaches  distilling  or  manufac- 
turing less  than  150  barrels  per  year  from  the  same, 
shall  pay  $12  50  for  the  license  for  that  purpose  and 
for  a greater  quantity  as  other  distillers. 

10.  Brewers  shall  pay  $50  for  each  license.  Every 
person  who  manufactures  fermented  liquors  of  any 
name  or  description,  for  sale,  from  malt,  wholly  or 
in  part,  shall  be  deemed  a brewer  under  this  act: 


Provided,  That  any  person  who  manufactures  lesR 
than  500  barrels  per  year  shall  pay  the  sum  of  $25  for 
a license. 

11.  Hotels,  inns,  and  taverns  shall  be  classified 
and  rated  according  to  the  yearly  rental,  or,  if  not 
ren'ed,  according  to  the  estimated  yearly  rental  of 
the  house  and  property  intended  to  be  occupied  for 
said  purposes,  as  follows,  to  wit:  AlP cases  where 
the  rent  or  the  valuation  of  the  yearly  rental 
of  said  house  and  property  shall  be  $10,000 
or  more  shall  constitute  the  first  class,  and  shall  pay 
$200  for  each  license;  where  the  rent  or  the  valua- 
tion of  the  yearly  rental  shall  be  $5,000  and  less  than 
$10,00p,  the  second  class,  and  shall  pay  $100  for  each 
license;  where  the  rent  or  the  valuation  of  tho 
yearly  rental  shall  be  $2,500  and  less  than  $5,000, 
the  third  class,  and  shall  pay  $75  for  each  license; 
where  the  rent  or  the  valuation  of  the  yearly  rental' 
shall  be  $1,000  and  less  than  $2,500,  the  fourth  class, 
and  shall  pay  $50  for  each  license;  where  the  rent  or 
the  valuation  of  the  yearly  rental  shall  be  $500  and 
less  than  $1,000,  the  fifth  class,  and  shall  pay  $25  for 
each  ticense ; where  the  rent  or  the  valuation  of  tho 
yearly  rental  shall  be  $300  and  less  than  $500,  the 
sixth  class,  and  shall  pay  $15  for  each  license;  whero 
the  rent  or  the  valuation  of  the  yearly  rental  shall' 
be  $100  and  less  than  $300,  the  seventh  class,  and 
shall  pay  $10  for  each  license;  where  the  rent  or  the- 
valuation  of  the  yearly  rental  shall  be  less  than  $100, 
the  eighth  class,  and  shall  pay  $5  for  each  license. , 
Every  place  where  food  and  lodging  ai%  provided 
for  and  furnished  to  travelers  and  sojourners,  in 
view  of  payment  therefor,  shall  be  regarded  as  a 
hotel,  inn,  or  tavern  under  this  act.  All  steamera. 
and  vessels  upon  waters  of  the  United  States,  on 
board  of  which  passengers  or  travelers  are  provided^ 
with  food  or  lodging,  shall  be  required  to  take  out  a 
Ucense  of  the  fifth  class,  as  aforesaid,  under  this  act. 
The  rental  or  estimated  rental  shall  be  fixed  and  es- 
tablished by  the  kssessor  of  the  proper  district  at  its 
proper  value,  but  at  not  less  than  the  actual  rent: 
agreed  on  by  the  parties;  Provided,  That  if  there  be. 
any  fraud  or  collusion  in  the  return  of  actual  rent  to 
the  Assessor,  there  shall  he  a penalty  equal  to  double" 
the  amount  of  the  license  required  by  this  section, 
to  be  collected  as  other  penalties  under  this  act  are 
collected. 

12.  Eating-houses  shall  pay  $10  for  each  license.. 
Every  place  where  food  or  refreshments  of  any" 
kind  are  provided  for  casual  visitors  and  sold  for  con- 
sumption therein,  shall  be  regarded  as  an  eating- 
house  under  this  act.  But  the  keeper  of  any  eating- 
house  having  taken  out  a license  therefor,  shall  not' 
be  required  to  take  out  a license  as  a confectioner, ■- 
anything  in  this  act  to  the  contrary  notwithstand- 
ing. 

13.  Brokers  shall  pay  $50  for  each  license.  Any 
person  whose  business  is  to  purchase  or  sell  stocks, 
coined  money,  bank  notes,  or  other  securities  for 
themselves  or  others,  or  who  deals  in  exchanges  re- 
lating to  money,  shall  be  regarded  as  a broker  under" 
this  act. 

14.  Commercial  brokers  shall  pay  $50  for  each 
license.  Any  person  or  firm,  except  one  holding  a 
license  as  wnolesale  dealer  or  banker,  whose  busi- 
ness it  is,  as  the  agent  of  others,  to  purchase  or  sell> 

foods,  or  seek  orders  therefor,  in  original  or  un- 
roken  packages  or  produce,  or  to  manage  busineas 
matters  for  the  owners  of  vessels,  or  for  the  ship- 
pers or  consignors  of  freight  carried  by  vessels,  or 
whose  business  it  is  to  purchase,  rent,  or  sell  real 
estate  for  others,  shall  be  regarded  a commercial 
broker  under  this  act. 

15.  Land  warrant  brokers  shall  pay  $25  for  each 
license.  Any  person  shall  be  regarded  as  a land 
warrant  broker  within  the  meaning  of  this  act  who 
makes  a business  of  buying  and  selling  land  war- 
rants, and  of  furnishing  them  to  settlers  or  other 
persons  under  contracts  to  have  liens  upon  ihe  land 
procured  by  means  of  them  according  to  the  value 
agreed  on  for  the  warrants  at  the  time  they  are  fur- 
nished. 

16.  Tobacconists  shall  pay  $10  for  each  license. 
Any  person  whose  business  it  is  to  sell,  at  retail, 
cigars,  snuff,  of  tobacco  in  any  form,  shall  be  re- 
garded a tobacconist  under  this  act.  But  whole- 
sale and  retail  dealers  and  keepers  of  hotels  inns 


13 


•ad  taverns,  having  taken  out  a Keenee  therefor, 
i^hall  not  be  required  to  take  out  a license  as  tobac- 
conists, anything  in  this  act  to  the  contrary  notwith- 
standing. 

17.  Theaters  shall  pay  $100  for  each  license. 
Every  edifice  erected  for  the  purpose  of  dramatic  or 
operatic  representations,  plays,  or  performances, 
and  not  including  balls  rented  or  used  occasionally 
for  concerts  or  theatrical  repreresentations,  shall 
he  regarded  as  a theater  under  this  act. 

18.  Circuses  shall  pay  $50  for  each  license.  Every 
building,  tent,  space,  or  area  where  feats  of  horse- 
manship or  aerobatic  sports  are  exhibited,  shall  be 
regarded  as  a circus  under  this  act. 

19.  Jugglers  shall  pay  for  each  license  $20<  Every 
person  who  performs  by  slight  of  hand  shall  be  re- 
garded as  a juggler  under  this  act.  The  proprietors 
or  agents  of  all  other  public  exhibitions  or  shows  for 
money,  not  enumerated  in  this  section,  shall  pay  for 
each  license  $10.  Provided,  That  no  license  pro- 
cured in  one  State  shall  be  held  to  authorize  exhibi- 
tions in  another  State,  and  but  one  license  shall  be  re- 
quired under  this  act  to  authorize  exhibitions  within 
any  oae  State. 

20.  Bowling-alleys  and  billiard-rooms  shall  pay 
according  to  the  number  of  alleys  or  tables  belong- 
ing to  or  used  in  the  building  or  place  to  be  li- 
censed. When  not  exceeding  one  alley  or  table,  $5 
for  each  license ; and  when  exceeding  one  alley  or 
table,  $5  for  each  additional  alley  or  table.  Eyei^ 
place  or  building  where  bowls  are  thrown  or  billiards 
played,  and  open  to  the  public  with  or  without  price, 
shall  be  regarded  as  a bowling  alley  or  billiard-room 
resnectively,  under  this  act. 

21.  Confectioners  shall  pay  $10  for  each  license. 
Every  person  who  sells  at  retail  confectionery, 
sweetmeats,  comfits,  or  other  confects,  in  any  build- 
ing, shall  he  regarded  as  a confectioner  under  this 
•ct.  Bat  wholesale  and  retail  dealers  having  taken 
out  a license  therefor  shall  not  be  required  to  take 
out  a license  as  a confectioner,  anything  in  this^ act 
to  th«  contrary  ootwithstanding. 

22.  Horse-dealers  shall  pay  for  each  license  the 
sum  of  $10.  Any  person  whose  business  k is  to  buy 
and  seU  horses  or  mules  shall  be  regarded  a horse- 
dealer  under  this  act:  Provided,  That  if  such  horse- 
dealer  shall  have  taken  out  a license  as  a livery  sta- 
blo  keeper  no  new  license  shall  be  required. 

23.  Livery  stable  keepers  sbaU  pay  $10  for  each 
license.  Any  person  whose  occupation  or  business 
is  to  keep  horses  for  hire  or  to  let  shall  be  regarded 
as  a livery  stable  keeper  under  this  act. 

24.  Cattle-brokers  shall  pay  for  each  license  the 
stun  of  $10.  Any  person  whose  business  it  is  to  bay 
and  se!i  and  deal* in  cattle,  bogs,  or  sheep,  shall  be 
considered  as  a cattle  broker. 

25.  Tallow-chandlers  and  Soap-makers  shall  pay  for 
each  license  the  sum  of  $10.  Any  person  whose  busi- 
ness it  is  to  make  or  manufacture  candles  or  soap  shall 
be  regarded  a tallow-chandler  and  soap-maker  under 
this  act. 

26.  Coal-oil  Distillers  shall  pay  for  each  license 
the  sum  of  $50.  Any  person  who  shall  refine,  pro- 
duce, or  distil  crude  petroleum  or  rock  oil,  or  crude 
coal  oU,  or  crude  oil  made  of  aaphaltum,  shale,  peat, 
or  other  bituminous  substances,  shall  be  regarded  a 
coal-oil  distiller  under  this  act. 

27.  Peddlers  shall  be  classified  and  rated  as  fol- 
lows, to  wit:  when  traveiling  with  more  than  two 
horses,  the  first  class,  and  shall  pay  $20  for  each 
license;  when  travelling  with  two  horses,  the  sec- 
ond ciasi,  and  shall  pay  $15  for  each  license;  when 
traveling  with  one  horse,  the  third  class,  and  shall 
pay  $10  for  each  license;  when  travelling  on  foot, 
the  fourth  class,  and  shall  pay  $5  for  each  license. 
Any  person,  except  persons  peddling  newspapers, 
Bibles,  or  religious  tracts,  who  sells  or  offers  to  sell, 
at  retail,  goods,  wares,  or  other  commodities,  travel- 
ling from  place  to  place,  in  the  street,  or  throu^lh 
different  parts  of  the  country,  shall  be  regarded  a 
peddler  under  this  act:  Provided,  That  any  peddler 
who  sells,  or  offers  to  sell,  dry  goods, 
foreign  and  domestic,  by  one  or  more  original 
packages  or  pieces,  at  one  time,  to  same 
person  or  persons,  as  aforesaid,  shall  pay  $50 
fox  each  license.  And  any  person  who  peddles  jew- 
elry shall  pay  $25  for  each  license.  Provided,  that 


manufacturers  and  prodneers  of  agricnltoral  tooli 
and  implements,  garden  seeds,  stoves,  and  hollow 
ware,  brooms,  wooden  ware,  and  powder,  deliverin| 
and  selling  at  wholesale  any  of  said  articles,  by 
themselves  or  their  authorized  agent,  at  places  ethoi 
than  the  place  of  manufacture,  shall  not  be  required^ 
for  any  sale  thus  made,  to  take  out  any  additiozuk 
license  therefor. 

28.  Apothecaries  shall  pay  $10  for  each  hcense 
Every  person  who  keeps  a shop  or  building  where 
medicines  are  compounded  or  prepared  according  te 
prescriptions  of  physicians,  and  sold,  shall  be  re> 
garded  an  apothecary  under  this  act.  Bat  wholesale 
and  retail  dealers  who  have  taken  out  a license 
therefor,  shall  not  be  required  to  take  oat  a license 
as  apothecary,  anything  in  this  act  to  the  contrary 
notwithstanding. 

29.  Manufacturers  shall  pay  $10  for  each  license* 
Any  person  or  persons,  firms,  companies,  or  corpora* 
tions,  who  shall  manufacture  by  hand  or  machinery, 
and  offer  for  sale  anv  goods,  wares,  or  merchandise, 
exceeding  annually  tLe  sum  of  $1,000,  shall  he  r^ 
garded  a manufacturer  under  this  act. 

30.  Photographers  shall  pay  $10  for  each  license 
when  the  receipts  do  not  exceed  $500;  when  over 
$500  and  under  $1,000,  $15;  when  over  $1,000,  $2& 
Any  person  or  persons  who  make  for  sale  photo- 
graphs', ambrotypes,  daguerreotypes,  or  pictures  on 
glass,  metal,  or  paper,  by  the  action  of  light,  shell 
be  regarded  a pnoto^apher  under  this  act. 

31.  Lawyers  sh^  pay  $10  for  each  license. 
Every  person  whose  business  it  is,  for  fee  or  rewar^ 
to  prosecute  or  defend  causes  in  any  court  of  record 
or  other  judicial  tribunal  of\the  United  States  or  of 
any  of  the  States,  or  give  advice  in  relation  to  cansee 
or  matters  pending  tj^erein,  shall  be  deemed  to  ho  n 
lawyer  within  the  meaning  of  this  act. 

32.  Physicians,  surgeons,  and  dentists  shall  pay 
$10  for  each  license.  Every  person  (except  apothe- 
caries) whose  business  it  is,  for  fee  and  reward,  to 
prescribe  remedies  or  perform  surgical  operations  for 
the  enre  of  any  bodily  disease  or  ailing,  shall  bo 
deemed  a physician,  surgeon,  or  dentist,  as  the  caso 
may  be,  within  the  meaning  of  this  act. 

33.  Claim  agents  and  agents  for  procuring  patent! 
shall  pay  $10  for  each  license.  ^ Every  person  whoso 
bosiness  it  is  to  prosecute  claims  in  any  of  the  Ex- 
ecutive Departments  of  the  Federal  Government,  or 
procure  patents,.sbaU  be  deemed  a claim  or  patent 
agent  under  this  act. 

Sec.  65.  And  be  it  further  enacted.  That  whero 
the  annual  gross  receipts  or  sales  of  any 
apothecaries,  confectioners,  eating-houses,  tobacco- 
nists. or  retail  dealers,  shall  not  exceed  the  sum  of 
$1,000,  such  apothecaries,  confectioners,  eating- 
houses,  and  retail  dealers  shall  not  be  required  to  take 
out  or  pay  for  license,  anything  in  this  act  to  the 
contrary  notwithsianding;  the  amount  or  estimated 
amount  of  such  annual  sales  to  be  ascertained  or 
estimated  in  such  manner  as  the  Commissioner  of 
Internal  Revenue  shall  prescribe,  and  so  of  all  other 
annual  sales  or  receipts  where  the  rate  of  the 
license  is  graduated  by  the  amount  of  sales  or  re- 
ceipts. 

Sec.  66.  And  ]>e  it  further  enacted,  That 
nothing  contained  in  the  preceding  sections  of  this 
act,  laying  duties  on  licenses,  shall  be  construed  to 
require  a license  for  the  sale  of  goods,  wares,  and 
merchandise  made  or  produced,  and  sold  by  the 
manufacturer  or  producer  at  the  manufactory  or 
place  where  the  same  is  made  or  produced ; to  vintners 
who  sell  at  the  place  where  the  same  is  made,  winja 
of  their  own  growth ; nor  to  apothecaries,  as  to  winM 
or  spirituous  liquors,  which  they  use  exclusively  in  the 
preparation  or  making  up  of  medicines  for  sick,  lame, 
or  ^seased  persons;  nor  shall  the  provisions  of  para- 
graph number  twenty-eight  extend  to  physicians  who 
keep  on  hand  medicines  solely  for  the  purpose  of 
making  up  their  own  prescriptions  for  their  own 
patients. 

Sec.  67.  And  be  it  further  enacted,  That  no  license 
heretofore  provided  for,  if  granted,  shall  be  construed 
to  authorize  the  commencement  or  continuation  of  any 
trade,  business,  occupation,  or  employment  therein 
mentioned,  within  any  State  or  Territory  of  the 
United  States  in  which  it  is  or  shall  be  specially 
prohibited  by  the  laws  thereof,  or  in  violation  of  the 


14 


laws  of  any  State  or  Territory;  Provided,  Nothing 
in  this  act  shall  be  held  or  construed  so  as  to  prevent 
the  several  States,  -within  the  limits  thereof,  from 
placing  a duty,  tax,  or  license  for  State  purposes,  on 
any  business,  matter  or  thing  on  which  a duty,  tax, 
or  license,  is  required  to  be  paid  by  this  act. 

Manufactures,  Articles,  and  Products, 
SPECIFIC  AND  AD  VALOREM  DUTY. 

Sec.  68.  And  be  it  further  enacted,That  on  and  after 
the  1st  day  of  August,  1862,  every  individual,  partner- 
ship, film,  association,  or  corporation  (and  any  word 
or  words  in  this  act  indicating  or  referring  to  person 
or  persons  shall  be  taken  to  mean  and  include  part- 
nerships, firms,  associations,  or  corporations,  when 
not  otherwise  designated  or  manifestly  incompatible 
with  the  intent  thereof),  shall  comply  with  the  fol- 
lowing requirements,  that  is  to  say: 

First.  Before  commencing,  or,  if  already  com- 
meneed,  before  continuing,  any  such  manufacture 
for  which  he^  she,  or  they  may  be  liable  to  be 
assessed,  under  the  provisions  of  this  act,  and  which 
shall  not  be  differently  provided  for  elsewhere, 
within  30  days  after  the  date  when  this  act  shall 
take  effect,  he,  she,  or  they  shall  furnish  to  the 
Assistant  Assessor  a statement,  subscribed  and 
sworn  to,  or  affirmed,  setting  forth  the  place  where 
the  manmacture  is  to  be  carried  on,  name  of  the 
manufactured  article,  the  proposed  market  for  the 
same,  whether  foreign  or  domestic,  and  generally 
the  Mnd  and  quality  manufactured  or  proposed  to 
bs  manufactured. 

Second.  He  shall  within  ten  days  after  the  first 
day  of  each  and  every  month,  after  the  day  on 
which  this  fiet  takes  effect,  as  hereinbefore  men 
tinned,  or  on  or  before  a day  prescribed  by  the  Com- 
missioner of  Internal  Eevenue,  make  return  of  the 
products  and  sales  or  delivery  of  such  manufacture 
in  form  and  detail  as  may  be  'required,  from  time  to 
time,  by  the  Commissioner  of  Internal  Revenue. 

Third.  All  such  returns,! statements,  descriptions, 
memoranda,  oaths,  and  affirmations,  shall  be  in  form, 
scope,  and  detail  as  may  be  prescribed,  from  time  to 
time,  by  the  Commissioner  of  Internal  Revenue. 

Sec.  69.  And  be  it  further  enacted.  That  upon  the 
amounts,  quantities,  and  values  of  produce,  goods, 
wares,  merchandise,  and  articles  manufactured  and 
•old,  or  delivered,  hereinafter  enumerated,  the  manu- 
facturer thereof,  whether  manufactured  for  himself 
or  others,  shall  pay  to  the  collector  of  internal  reve- 
irae  within  his  district,  monthly,  or  on  or  before  a 
day  to  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  the  duties  on  such  manufactures;  Pro- 
vided, That  when  thread  is  manufactured  and  sold  or 
delivered  exclusively  for  knitted  fabrics,  or  for 
weaving  or  spooling,  as  provided  for  in  the  75th  sec- 
tion of  this  act,  the  duties  shall  be  assessed  on  the 
articles  finished  and  prepared  for  use  or  consumption 
to  the  party  so  finishing  or  preparing  the  same,  and 
any  party  so  finishing  or  preparing  any  cloth  or 
other  fabrics  of  cotton,  wool,  or  other  materials, 
whether  imported  or  otherwise,  shall  be  considered 
the  manufacturer  thereof  for  the  purposes  of  this 
act;  and  for  neglect  to  pay  such  duties  within  ten 
days  after  demand,  either  personal  or  written,  left  at 
his,  her,  or  their  house  or  place  of  business,  or  manu- 
factory, the  amount  of  such  duties,  may  be  levied 
upon  the  real  and,  personal  property  of  any  such 
manufacturer.  Ana  such  duties,  and  whatever  shall 
be  the  expenses  <lf  levy,  shall  be  a lien  from  the  day 
prescribed  by  the  Commissioner  for  their  payment 
aforesaid,  in  favor  of  the  United  States  upon  the  said 
real  and  personal  property  of  such  manufacturer,  and 
Buch  lien  may  be  enforced  by  distraint,  as  provided 
in  the  general  provisions  of  this  act;  And  provided, 
further.  That  in  all  cases  of  goods  manufactured,  in 
whole  or  in  part,  upon  commission,  or  where  the 
material  is  furnished  by  one  party  and  manufactured 
by  another,  if  the  manufacturer  shail  be  required  to 
pay  under  this  act  the  tax  hereby  imposed,  such  per- 
Bon  or  persons  so  paying  the  same  shall  be  entitled 
to  collect  the  amount  thereof  of  the  owner  or  owners, 
and  shall  have  a lien  for  the  amount  thus  paid  upon 
the  manufactured  goods:  Aud  provided,  further. 
That  the  taxes  on  ali  articles  manufactured  and  sold, 
in  pursuance  of  contracts  bona  fide  made  before,  the 
passage  of  this  act,  snail  be  paid  by  the  purchasers 


thereof,  under  regnlations  to  be  established  by  the 

Commissioner  of  Internal  Revenue. 

Sec.  70.  And  be  it  further  enacted.  That,  for  neg- 
lect or  refusal  to  pay  the  duties  provided  bytms 
act  on  manufactured  articles,  as  aforesaid,  the 
goods,  wares,  end  merchandise  manufactured  and 
unsold  by  such  manufacturer  shall  be  forfeited 
to  the  United  States,  and  may  be  sold  or 
disposed  of  for  the  benefit  of  the  same,  in 
manner  as  shall  be  prescribed  by  the  Commissioner 
of  Internal  Revenue.  In  such  case  the  Collector  or 
Deputy  Collector  may  take  possession  of  said  arti- 
cles, and  may  maintain  such  possession  in  the  prem- 
ises and  buildings  where  they  may  have  been  manu- 
factured or  deposited,  or  may  be.  He  shall  summon, 
giving  notice  of  not  less  than  two  nor  more  than 
ten  days,  the  parties  in  possession  of  said  goods,  en- 
joining them  to  appear  before  the  Assessor  or  Assist- 
ant Assessor,  at  a day  and.  hour  in  such  summons 
fixed,  then  and  there  to  show  cause,  if  any  there  be, 
why,  for  such  neglect  or  refusal,  such  articles  should 
not  be  declared  forfeited  to  the  United  States. 
Such  persons  or  parties  interested  shall  be  deemed  to 
be  the  manufacturers  of  the  same,  if  the  articles 
shall  be  at  the  time  of  taking  such  possession  upon 
the  premises  where  manufaciured;  if  they  shaU  at 
such  time  have  been  removed  from  the  place  of  man- 
ufacture, the  parties  interested  shall  be  deemed  to 
be  the  person  in  whose  custody  or  possession  the 
articles  shall  then  be.  Such  sammons  shall  be 
served  upon  such  parties  in  person,  or  by  leaving  a 
copy  thereof  at  the  place  of  abode  or  business  of  the 
party  to  whom  the  same  may  be  directed.  In  case 
no  such  party  or  place  can'  be  found,  which  fact 
shall  be  determined  by  the  Collector’s  return  on  the 
summons,  such  notice,  in  the  nature  of  a summons, 
shall  be  given  by  advertisement  for  the  term  of 
three  weeks  in  one  newspaper  in  the  county  nearest 
to  the  place  of  such  sale.  If,  at  or  before  such  hear- 
ing, such  duties  sh^ll  not  have  been  paid,  and  the 
Assessor  or  Assistant  Assessor  shall  adjudge  the 
summons  and  notice,  service  and  return  of  the  same, 
to  be  sufficient,  the  said  articles  shall  be  declared 
forfeit,  and  shall  be  sold,  disposed  of,  or  turned 
over  to  the  use  of  any  Department  of  the  Govern- 
ment, as  inay  be  directed  by  the  Secretary  of  the 
Treasury,  who  may  require  of  any  officer  of  the 
Government  into  whose  possession  the  same  may  he 
turned  over  the  proper  voucher  therefor:  Provided, 
That  the  proceeds  of  the  sale  of  said  articles,  if  any 
there  be  after  deducting  the  duties  thereon,  together 
with  the  expenses  of  summons,  advertising,  and 
sale,  or  the  excess  of  the  value  of  said  articles,  after 
deducting  the  duties  and  expenses  accrued  thereon 
when  turned  over  to  the  use  of  any  Department  ol 
the  Government,  shall  be  refunded  and  paid  to  the 
manufacturer,  or  to  the  person  ip  whose  custody  or 
possession  the  articles  were  when  seized.  The  Com- 
missioner of  Internal  Revenue,  with  the  approval  ol 
the  Secretary  of  the  Treatury,  may  review  any  such 
case  of  forfeiture,  and  do  justice  in  the  premises.  li 
the  forfeiture  shall  have  been  wrongly  declared,  and 
sale  made,  the  Secretary  is  hereby  authorized,  in 
case  the  specific  articles  cannot  be  restored  to.  the 
party  aggrieved  in  as  good  order  and  condition  as 
when  seized,  to  make  up  to  such  party  in  money  his 
loss  and  damage  from  the  contingent  fund  of  bis  de- 
partment. Immediate  return  of  seizures  so  forfeited 
shall  be  made  to  the  Commissioner  of  Internal  Rev- 
enue by  the  collector  or  deputy  collector  who  shall 
make  any  such  seizure.  Articles  V'hich  the  collector 
may  adjudge  perishable  may  be  sold  or  disposed  ol 
before  declaration  of  forfeiture.  Said  sales  shall  be 
made  at  public  auction,  and  notice  thereof  shall  be 
given  in  the  same  manner  as  is  provided  in  this  sec- 
tion in  case  of  forfeiture. 

Sec.  71.  And  be  it  further  enacted.  That  any  vio- 
lation of,  or  refusal  to  comply  with,  the  provisions 
of  the  68th  section  of  this  act,  shall  be  good  dause 
for  seizure  and  forfeiture,  substantially  in  manner  as 
detailed  in  the  section  next  preceding  this,  of  all 
manufactured  articles  liable  to  be  assessed  under  the 
provisions  of  this  act,  and  not  otherwise  provided 
for;  aud  such  violation  or  refusal  to  comply  shall 
further  make  any  party  so  violating  or  refusing  to 
com))iv  liable  to  a fine  of  $500,  to  be  recovered  io 
manner  anh  form  as  provided  in  this  act. 


16 


Sec.  72.  And  be  it  farther  enacted,  That  in  case 
df  the  manafacture  and  sale  or  delivery  of  any  goods, 
wares,  merchandise,  or  articles  as  hereinafter  men- 
tioned, without  compliance  on  the  part  of  the  party 
manufacturing  the  same  with  aU  or  any  of  the  re- 
quirements and  regulations  prescribed  in  this  act  in 
relation  thereto,  the  assistant  assessor  may,  upon 
such  information  as  he  may  have,  assume  and  esti- 
mate the  amount  and  value  of  such  manufactures, 
and  upon  such  assumed  amount  assess  the  duties,  and 
said  duties  shall  be  collected  in  like  manner  as  in 
case  the  provisions  of  this  act  in  relation  thereto  had 
been  complied  with,  and  to  such  articles  all  the  fore- 
going provisions  for  liens,  fines,  penalties,  and  for- 
feitures, shall  in  like  manner  apply. 

Sec.  73.  And  be  it  furtner  enacted.  That  all  goods, 
wares,  and  merchandise,  or  articles  manufactured  or 
made  by  any  person  or  persons  not  for  sale,  but  for 
his,  her  or  their  own  use  or  consumption,  and  all 
goods,  wares,  and  merchandise,  or  articles  manufac- 
tured or  made  and  sold,  except  spirituous  and  malt 
Bquors,  and  manufactured  tobacco,  where  the  an- 
aual  product  shall  not  exceed  the  sum  of  $600,  shall 
ae  and  are  exempt  from  duty:  Provided,  That  this 
jhall  not  apply  to  any  busine*ss  or  transaction  where 
#ne  party  furnishes  the  materials,  or  any  part  there- 
jf,  and  employs  another  party  to  manufacture,  make, 
or  finish  the  goods,  wares,  and  merchandise  or  arti- 
cles, paying  or  promising  to  pay  therefor,  and  re- 
ceiving the  goods,  wares,  and  merchandise  or  art- 
icles. 

Sec.  74.  And  he  it  farther  enacted.  That  the  value 
and  quantity  of  the  goods,  wares,  and  merchandise 
required  to  be  stated,  as  aforesaid,  and  subject  to  an 
ad  valorem  duty,  shall  be  estimated  by  the  actual 
sales  made  by  the  manufacturer,  or  by  nis,  her,  or 
their  agent,  or  person  or  persons  acting  in  his,  her, 
or  their  behalf;  and  where  such  goods,  wares,  and 
merchandise  have  been  removed  for  consumption,  or 
for  delivery  to  others,  or  placed  on  shipboard,  or  are 
no  longer  within  the  custody  and  control  of  the  man- 
factnrer  or  manufacturers,  or  his  or  their  agent,  not 
being  in  his,  her  or  their  factory,  store,  or  ware- 
house, the  value  shall  be  estimated  by  the  average 
of  the  market  value  of  the  like  goods,  wares,  and 
merchandise,  during  the  time  when  the  same  would 
have  become  liable  to  and  charged  with  duty. 

Sec.  75.  And  be  it  further  enacted,  That  from  and 
i^er  the  said  1st  day  of  August,  1863,  upon  the  arti- 
ticles^  goods,  wares,  and  merchandise,  hereinafter 
mentioned,  which  shall  thereafter  be  produced  and 
sold,  or  be  manufactured  or  made  and  sold,  or  re- 
moved for  consumption,  or  for  delivery  to  others  than 
agents  of  the  manufacturer  or  producer  within  the 
United  States  or  territories  thereof,  there  shall  be 
levied,  collected,  and  paid  the  following  duties,  to 
be  paid  by  the  producer  or  manufacturer  thereof, 
that  is  to  say: 

The  Taxes. 

On  candles,  of  whatever  material  made,  3 per 
centum  ad  valorem. 

On  all  mineral  coal,  except  such  as  is  known  in 
the  trade  as  pea  coal  and  dust  coal,  3^  cents  per  tun; 
Provided,  That  for  all  contracts  of  lease  of  coal 
lands  made  before  the  let  day  of  April,  1862,  the  les 
see  shall  pay  the  tax. 

On  lard  oil,  mustard-seed  oil,  linseed  oil,  and  on 
all  animal  or  vegetable  oils  not  exempted  nor 
provided  for  elsewhere,  whether  pure  or  adulter- 
ated, 2 cents  per  gallon;  Provided,  That  red 
oil  or  oleic  acid,  produced  in  the  manufacture  of 
candles,  and  used  as  a material  in  the  manufacture 
of  soap,  paraffine,  whale  and  fish  oU,  shall  be  ex- 
empted from  this  duty. 

On  gas,  iUuininating,  made  of  coal,  wholly  or  in 
part,  or  any  other  material,  when  the  product  shall 
be  not  above  500, OOO.cubic  feet  per  month,  5 cents 
per  1,000  cubic  feet;  when  the  product  shall  be 
above  500,000,  and  not  exceeding  5,000,000  of  cubic 
feet  per  month,  10  cents  per  1,000  cubic  feet;  when 
the  product  shall  be  above  5,000,0000,  15  cents  per 
1,000  cubic  feet;  and  the  general  average  of  the 
monthly  product  for  the  year  preceding  the  return 
required  by  this  act  shall  regulate  the  rate  of  duty 
herein  imposed ; and  where  any  gas  company  shall 
not_  have  been  in  operation  for  the  year  next  pre- 
ceding the  return  as  aforesaid,  then  the  rate  shall  be 


regulated  upon  the  estimated  average  of  the  monthly 
product:  Provided,  That  the  product  required  to  be 
returned  by  this  act  shall  be  understood  to  be  the 
product  charged  in  the  bills  actually  rendered  by 
any  gas  company  during  the  month  preceding  the 
return,  and  all  gas  companies  are  hereby  authorized 
to  add  the  duty  or  tax  imposed  by  this  act 
to  the  price  per  thousand  cubic  feet  on  gas  sold. 
Provided  farther.  That  all  gas  furnished  fo^ lighting 
street  lamps,  and  not  measured,  and  all  gas  made  for 
and  used  by  any  hotel,  inn,  tavern,  and  private 
dwelling-house,  shall  be  subject  to  duty,  and  may 
be  estimated ; and  if  the  return  in  any  case  shall  be 
understated  or  underestimated,  it  shall  be  the  duty 
of  the  Assistant  Assessor  of  the  district  to  increase 
the  same  as  he  shall  deem  just  and  proper:  And  pro- 
vided, further.  That  coal  tar  produced  in  the  manu- 
facture of  illuminating  gas,  and  the  products  of  the 
redistillation  of  coal  tar  thus  produced,  shall  be  ex- 
empt from  duty:  And  provided  further,  That  Gae 
Companies  so  located  as'to  compete  with  each  other 
shall  pay  the  rate  imposed  by  this  act  upon  the 
Company  having  the  largest  production. 

On  coal  illuminating  oil,  refined,  produced  by  the 
distillation  of  coal,  asphaltum,  shale,  peat,  petrole- 
um, or  rock  oil,  and  all  other  bituminous  substances, 
used  for  like  purposes,  10  cents  per  gallon : Provided, 
That  such  oil' refined  and  produced  by  the  distilla- 
tion of  coal  exclusively  shall  be  subject  to  pay  a 
duty  of  8 cents  per  gallon,  anything  m this  act  to 
the  contrary  notwithstanding:  And  provided  fur- 
ther, That  distillers  of  coal  oil  shall  be  subject  to  all 
the  provisions  of  this  act,  hereinbefore  set  forth  and 
specified,  applicable  to  distillers  of  spirituous  liquors, 
with  regard  to  licenses,  bonds,  returns,  and  all  other 
provisions  designed  for  the  purpose  of  ascertaining 
the  quantity  distilled,  and  securing  the  payment  of 
duties,  so  far  as  the  same  may,  in  the  judgment  of 
the  Commissioner  of  Internal  Eevenue,  and  under 
regulations  prescribed  by  him,  be  necessary  for 
that  purpose. 

On  ground  cofiee,  and  all  preparations  of  which 
coffee  forms  a part,  or  which  is  prepared  for  sale  as 
a substitute  for  coffee,  3 mills  per  pound. 

On  ground  pepper,  ground  mustard,  ground  pi- 
mento, ground  cloves,  ground  cassia,  and  ground 
ginger,  and  all  imitations  of  the  same,  1 cent  per 
pound. 

On  sugar,  refined,  whether  loaf,  lump,  granulated, 
or  pulverized,  2 mills  per  pound. 

On  sugar,  refined  or  made  from  molasses,  sirup  of 
molasses,  melado  or  concentrated  melado,  2 mills 
per  pound;  on  all  brown,  Muscovado,  or  clarified 
sugars  produced  directly  from  the  sugar-cane,  and 
not  from  sorghum  or  imphee,  other  than  those  pro- 
duced by  the  refiner,  1 cent  per  pound. 

On  sugar  candy  and  all  confectionery,  made 
wholly  or  in  part  of  sugar,  one  cent  per  pound. 

On  chocolate,  and  cocoa  prepared,  one  cent  pei 
pound. 

On  saleratus,  and  bi-carbonate  of  soda,  five  millf 
per  pound. 

On  starch,  made  of  potatoes,  one  mill  per  pound, 
made  of  corn  or  wheat,  one  and  a half  mills  pei 
pound,  made  of  rice  or  any  other  material,  foui 
mills  per  pound.  i 

On  tobacco,  cavendish,  plug,  twist,  fine  cut,  aM 
manufactured  of  all  descriptions,  not  including  snufff 
cigars,  and  smoking  tobacco,  prepared  with  all  the 
stems  in,  or  made  exclusively  of  stems  valued  at 
more  than  thirty  cents  per  pound,  fifteen  cents  pei 
pound;  valued  at  any  sum  not  exceediug  thirty  centi 
per  pound,  ten  cents  per  pound. 

On  smoking  tobacco,  prepared  with  all  the  stems 
in,  five  cents  per  pound;  on  smoking  tobacco  made 
exclusively  of  stems,  two  cents  per  pound. 

On  snuff,  manufactured  of  tobacco,  ground  dry  oi 
damp,  of  all  descriptions,  twenty  cents  per  pound. 

On  cigars,  valued  at  not  over  five  dollars  pei 
thousand,  one  dollar  and  fifty  cents  per  thousand. 

On  cigars,  valued  at  over  five  and  not  over  tea 
dol'ars  per  thousand,  two  dollars  per  thousand. 

On  cigars,  valued  at  over  ten  and  not  over  twenty 
dollars  per  thousand,  two  dollars  and  fity  cents  poi 
thousand. 

On  ■ cigars,  valued  at  over  twenty  dollars  pei 
thousand,  three  dollars  and  fifty  cents  per  thousand. 


16 


On  gunpowder,  and  a!l  explofiire  substances  need 
>iMr  mining,  blasting,  artillery,  or  sporting  pnrposes, 
When  valced  at  eighteen  cents  per  pound,  or  less, 
'Ive  mills  per  pcnnd;  when  Talned  at  above  eighteen 
cents  per  ponnd,  and  not  exceeding  thirty  cents 
pel  pound,  one  cent  per  ponnd;  and  when  valued 
above  thirty  cents  per  pound,  six  cents  per  pound. 

On  white  lead,  twenty>five  cents  per  one  hundred 
pouude 

On  oxide  of  rino,  twenty*five  cents  per  one  hun- 
dred pounds. 

On  sulphate  of  barytes,,  ten  cents  per  one  hundred 
pounds:  Provided,  That  white  lead,  oxide  of  zinc, 
and  sulphate  of  baryte^  or  any  one  of  them,  shall 
not  he  subject  to  any  additional  duty  in  consequence 
of  being  mixed  or  ground  with  linseed  oil,  when  the 
duties  upon  all  the  materials  so  mixed  or  ground 
shall  have  been  previously  actually  paid. 

On  all  paints  and  painters  colors,  dry  or  ground 
in  oih  or  in  paste  with  water,  not  otherwise  provided 
for,  5 per  centum  ad  valorem. 

On  clock  movements  made  to  run  one  day,  5 cents 
each;  made  to  run  more  than  one  day,  10  c^ts  each. 

On  pins,  solid  head  or  other,  5 per  centum  ad  val- 
crem. 

On  umbrellas  and  parasols  made  of  cotton,  silk,  or 
ocher  material,  5 per  centum  ad  valorem. 

On  screws,  commonly  called  wood  screws,  l|c. 
per  lb; 

On  railroad  iron,  and  all  other  iron  advanced  be- 
yond slabs,  blooms,  or  loops,  and  not  advanced  be- 
yond bars  or  rods,  and  band,  hoop,  and  sheet  iron, 
Bot  thinner  than  number  eighteen  wire,  gauge,  and 
plate  iron  not  less  than  one- eighth  of  an  inch  in 
thickness,  $1  hOper  tnn;  on  railroad  iron,  rerolled, 
ySc.  per  tun;  on  band,  hoop,  and  sheet  iron  thin- 
Ber  than  number  eighteen  wire  gauge,  plate  iron 
less  than  one-eighth  of  an  inch  in  thickness,  and  cut 
Bfuls  and  spikes,  $2  per  tun:  Provided,  That  bars, 
rods,  bands,  hoops,  sheets,  plates,  nails,  and  spikes, 
manufactured  from  iron  upon  which  the  duty  of 
fl  50  has  been  levied  and  paid,  shall  be  subject  only 
to  a duty  of  60c.  per  tun  in  addition  thereto,  aoy- 
iWng  in  this  act  to  the  contrary  notwithstanding. 
On  stoves  and  hollow  ware,  $1  50  per  tun  of  two 
thousand  B ; cast  iron  used  for  bridges,  buildings, 
or  ©ther  permanent  structures,  $1  per  tun:  Pro- 
vided, That  bar  iron  used  for  like  purposes,  shall  be 
charged  no  additional  duty  beyond  the  specific  duty 
imposed  by  this  act.  On  steel  in  ingots,  bars,  sheets 
or  wire  not  less  than  one-foarth  of  an  inch  in  thick- 
ness, valued  at  7c.  per  B or  less,  $4  per  tun;  valued 
at  above  7c.  per  B,  and  not  above  11c.  per  B,  $8 
per  tun;  valued  above  11c.  per  B,  $10  per  tun; 

On  paper  of  aU  descriptions,  including  paste- hoard 
and  binders'  board,  three  per  centum  ad  valorem; 

On  soap,  castile,  palm-oil,  erasive,  and  soap  of  all 
other  descriptions,  white  or  colored,  except  soft  soap 
and  soap  otherwise  provided  for,  valued  not  above 
3jc.  per  B,  one  mill  per  B;  valued  above  3^c.  per 
B,  five  mills  per  B ; 

On  soap,  fancy,  scented,  honey,  cream,  trans- 
parent, and  all  descriptions  of  toilet  and  shaving 
soap,  2 cents  per  pound. 

On  salt,  4 cents  per  100  pounds. 

Oh  pickles  and  preserved  fruits,  and  on  all  pre- 
ierved  meats,  fish,  and  shell-fish  in  cans  or  air-tight 
packages,  5 per  centum  ad  valorem. 

On  glue  and  gelatine  of  all  descriptions  in  the  solid 
■tate,  five  mills  per  pound. 

On  glue  and  cement,  made  wholly  or  in  part  of 
glue,  to  be  sold  in  the  liquid  state,  25  cents  per 
gallon. 

On  patent  or  enameled  leather,  5 mills  per  square 

foot. 

On  patent  japanned  split,  used  for  dasher  leather, 

4 mills  per  square  foot. 

On  patent  or  enameled  skirting  leather,  1^  cents 
per  square  foot. 

On  all  sole  and  rough  or  harness  leather,  made 
from  hides  imported  east  of  the  Cape  of  Grood  Hope, 
and  all  damaged  leather,  5 mills  per  ponnd.. 

On  all  other  sole  or  rough  leather  hemlock,  tanned 
and  harness  leather,  7 mills  per  pound. 

On  all  sole  or  rough  leather,  tanned  in  whole  or  in 
part  with  oak,  1 cent  per  ponnd. 

On  all  finished  or  curried  upper  leather,  made  from_ 


leather  tanned  In  the  interest  of  parties  fixdshinf  «i 
carrying  such  leather  not  prevmnsly  taxed  ia  thA 
rough,  except  calf  skins,  1 cent  per  ponnd. 

On  bend  and  butt  leather,  1 cent  per  povnd. 

On  ofial  leather,  5 mills  per  ponnd. 

On  oil-dressed  leather  and  deer  skimi,  dressed  ef 
smoked,  2 cents  per  pound. 

On  tanned  calf  skins,  6 cents  each. 

On  morocco,  goat,  kid,  or  sheep  skins,  ennied, 
manufactured,  or  finished,  4 per  centum  ad  valoremi 
Provided  that  the  price  at  which  such  skizu  are  oso* 
ally  sold  shall  determine  their  value. 

On  horse  and  hog  skins,  tanned  and  dressed,  4 pei 
centum  ad  valorem. 

On  American  patent  calf  skins,  5 per  centum  ad 
valorem. 

On  conducting  hose  of  all  kinds  for  eondncting 
water  or  other  fluids,  a duty  of  3 per  centum  ad 
valorem. 

On  wine,  made  of  grapes,  5 cents  per  gallon. 

On  varnish,  made  wholly  or  in  part  of  gam  copal 
or  other  gums  or  substances,  5 per  centum  ad 
valorem. 

On  fnrs  of  all  descriptions,  when  made  np  or  manu- 
factured, three  per  centum  ad  valorem. 

On  cloth  and  all  textile  or  felted  fabrics  of  cotton, 
wool,  or  other  material,  before  the  same  has  been 
dyed,  printed,  bleached,  or  prepared  in  any  other 
manner,  a duty  of  3 per  centnm  ad  valorem:  Pro- 
vided, 'That  thread  or  yam  manufactured  and  sold 
or  delivered  exclusively  for  knitted  fabrics,  or  for 
weaving,  when  the  spinning  and  weaving  for  the 
manufacture  of  cloth  of  any  kind  is  carried  on  sep- 
arately, shall  not  be  regarded  as  manufactures  wit hm 
the  meaning  of  this  act;  but  aU  fabrics  of  cotton, 
wool,  or  otUer  material,  whether  woven,  knit,  or 
felted,  when  finished  for  sale,  shall  be  regarded  as 
manufactures,  and  be  subject  to  the  duty,  as  above, 
of  3 per  centum  ad  valorem. 

On  all  diamonds,  emeralds,'  and  all  other  jewelry, 
a tax  of  3 per  centum  ad  valorem. 

On  and  after  Oct.  1,  1862,  there  shall  be  levied, 
collected,  and  paid  a tax  of  ^ cent  per  pound  on  all 
cotton  held  or  owned  by  any  person  or  persons, 
corporation,  or  association  of  persons;  and  snob  tax 
shall  he  a lien  thereon  in  the  possession  of  any  per- 
son whomsoever.  And  further,  if  any  person  or  per- 
sons, corporations,  or  association  of  persons,  shall  re- 
move, carry,  or  transport  the  same  from  the  place  of  ■ 
its  production  before  said  tax  shall  have  been  paid, 
such  person  or  persons,  corporation  or  association  of 
persons,  shall  forfeit  and  pay  to  the  United  Statea 
double  the  amount  of  such  tax,  to  be  recovered  in 
any  court  having  jurisdiction  thereof:  Provided, 
however,  That  the  Commissioner  of  Interna'  Reve- 
nue is  hereby  authorized  to  make  such  rules  and  reg- 
ulations as  he  may  deem  proper  for  the  payment  of 
said  tax  at  places  difierent  from  that  of  the  produc- 
tion of  said  cotton:  And  provided  further,  That  all 
cotton  owned  and  held  by  any  manufacturer  of  cot- 
ton fabrics  on  the  1st  day  of  October,. 1862,  and  prior 
thereto,  shall  be  exempt  from  the.  tax  hereby  im- 
posed. 

On  all  manufactures  of  cotton,  wool,  silk,  worsted, 
flax,  hemp,  jute,  india-rubber,  gutta-percha,  wood, 
willow,  glass,  pottery-ware,  leather,  paper,  iron, 
steel,  lead,  tin,  copper,  zinc,  brass,  gold,  silver,  horn, 
ivory,  hone,  bristles,  wholly  or  in  part,  or  of  other 
materials,  not  in  this  act  otherwise  provided  for,  a 
duty  of  3 per  centum,  ad  valorem:  Provided,  That 
on  all  cloths,  dyed,  printed,  bleached,  manufactured 
into  other  fabrics,  or  otherwise  prepared,  on  which 
a duty  or  tax  shall  have  been  paid  before  the  same 
were  so  dyed,  printed,  bleached,  manufactured,  or 
prepared,  the  said  duty  or  tax  of  3 per  centum  shall 
be  assessed  only  upon  the  increased  value  thereof; 
and  provided  further,  That  on  all  oil-dressed  leather, 
and  deer  skins  dressed  or  smoked,  manufactured 
into  gloves,  mittens,  or  other  articles,  on  which  a 
duty  or  tax  shall  have  been  paid  before  the  same 
were  so  manufactured,  the  said  duty  or  tax  shall  be 
assessed  only  upon  the  increas^'d  valuation;  and  pro- 
vided further  That  on  all  oil-dressed  leather  and 
deer-skins,  dressed  or  smoked,  manufactured  into 
gloves,  mittens,  or  other  articles,  on  which  a duty 
or  tax  shall  have  been  paid  before  the  same  were 
so  manufactured,  the  said  duty  or  tax  of  3 per  cent 


17 


■haU  De  asecBsed  only  npon  tbe  increased  valuation: 
And  provided,  furthor,  in  estimating  the  duties  upon 
all  articles  manufactured  when  - removed  and  sold  at 
any  other  place  than  the  place  of  manufacture,  there 
shall  he  deducted  from  the  gross  amount  of  sales  the 
freight,  commission,  and  expenses  of  sale  actually 
paid,  and  the  duty  shall  be  assessed  and  paid  upon 
the  net  amount  after  the  deductions  as  aforesaid: 
And  provided,  farther,  that  printed  books,  maga- 
rines,  pamphlets,  newspapers,  reviews,  and  other 
similar  printed  publications;  boards,  shingles,  and 
other  lumber  and  timber;  staves,  hoops,  headings, 
and  timber  only  partially  wrought  and  unfinished 
for  chairs,  tubs,  pails,  snathes,  lasts,  shovel  and  fork 
handles;  umbrella  stretchers;  pig  iron,  and  iron  not 
advanced  beyond  slabs,  blooms,  or  loops;  maps  and 
charts;  charcoal;  alcohol,  made  or  manufactured 
of  spirits  or  materials  upon  which  the  duties  im- 
posed by  this  act  shall  have  been  paid;  plaster  or 
gypsum;  malt;  burning  fluid;  printers’  ink;  flax 
prepared  for  texUe  or  felting  purposes,  tmtil  actu- 
ally woven  or  fitted  into  fabrics  for  consumption ; 
all  flour  or  meal  made  from  grain;  bread  and  bread- 
stuffs;  pearl  barley  and  split  peas;  butter;  cheese; 
concentrated  milk;  bullion,  in  the  manufacture  of 
silverware;  brick;  lime;  Roman  cement;  draining 
tile%{  marble;  slate;  building  stone;  copper,  in 
ingots  or  pigs;  and  lead,  in  pigs  or  bars,  shall  not  be 
•egarded  as  manufactures  within  the  meaning  of 
this  act:  Provided,  that  whenever,  by  the  pro- 

visions of  this  act,  a duty  is  imposed  upon  any 
article  removed  for  consumption  or  sale,  it  shall 
apply  only  to  such  articles  as  are  manufactured  on 
or  aRer  the  first  day  of  August,  1863,  and  to  such  as 
are  manufactured  and  not  removed  from  the  place  of 
manufacture,  prior  to  that  date. 

Auction  Sales* 

S£C.  76.  And.  be  it  farther  enacted,  That 
on  and  after  the  1st  day  of  August,  1862,  there 
shall  be  levied,  collected,  and  paid  on  all 
sales  of  real  estate,  goods,  wares,  merchandise, 
articles,  or  things  at  auction,  not  including  all 
sales  of  stocks,  bonds,  and  other  securities 
a duty  of  one-tenth  of  one  per  centum  on  the  gross 
amount  of  such  sales,  and  every  auctioneer  mak- 
ing such  sales,  as  aforesaid,  shall,  at  the  end  of 
each  and  every  month,  or  within  ten  days  thereafter, 
make  a list  or  return  to  the  Assistant- Assessor  ofthe 
district  of  the  gross  amount  of  all  such  sales,  made 
as  aforesaid,  with  the  amount  of  duty  which  has  ac- 
crued, or  should  accrue  thereon,  which  list  shall  have 
annexed  thereto  a declaration  under  oath  or  affirma- 
tion, in  form  or  manner  as  may  be  prescribed  by  the 
Commissioner  of  Internal  Revenue,  that  the  same  is 
true  and  correct,  and  shall  at  the  same  time,  as 
aforesaid,  pay  to  the  Collector  or  Deputy  Collfector 
the  amount  of  duty  or  tax  due  thereupon,  as  afore- 
said, and  in  default  thereof  shall  be  subject  to  and 
pay  a penalty  of  $500.  In  all  cases  of  delinquency 
m making  said  list  or  payment,  the  assessment  and 
collection  shall  be  made  in  the  manner  prescribed  in 
the  provisions  of  this  act : Provided,  That  no  duty 
shall  be  levied  under  the  provisions  of  this  section 
upon  any  sales  by  judicial  or  executive  officers 
making  auction  sales  by  virtue  of  a judgment  or  de- 
cree of  any  Court,  nor  to  public  sales  made  by 
•xecators  or  administrators. 

Garriages,  Tachts,  Billiard-Tables,  and  Plate. 

Sec.  77.  And  be  it  farther  enacted,  That  from  and 
after  the  said  1st  day  of  August,  1863,  there  shall  he 
levied,  collected,  and  paid,  by  any  person  or  persons 
owning,  possessing,  or  keeping  any  carriage,  yacht, 
and  billiard-table,  the  several  duties  or  sums  of 
money  set  down  in  figures  against  the  same  respect- 
ively, or  otherwise  specified  and  set  forth  in 
schedule  marked  A 

[SCHEDVLB  A-1 

CARRIAGES,  YACHTS,  BILLIARD-TABLES,  AND  PLATE, 
Carriage,  gig,  chaise,  phseton,  wagon,  buggy-wagon, 
carryall,  rockaway,  or  other  like  carriage,  the 
body  of  which  rests  upon  springs  of  any  descrip- 
tion, kept  for  use,  and  which  shall  not  be  exclu- 
sively employed  in  hnsb^dry  or  for  the  trans* 
portatioR  of  merchandise,  and  valued  at  $75  of 
over,  including  the  harness  used  therewith,  when 
drawn  by  one  none 00 


Carriages  of  like  description,  drawn  by  twohonei^ 
and  any  coach,  hackney-coach,  omnihns,  or  four> 
wheel  carriage,  the  body  of  which  rests  npea 
springs  of  any  description,  which  may  ho  kept  for 
use,  for  hire,  or  for  passengers,  and  which  shall 
not  he  exclusively  employed  in  husbandry  or  for 
the  transportation  of  merchandise^  valued  at  $75, 
and  not  exceeding  $200,  including  the  harness 


nsed  therewith,  drawn  by  two  horses  or  more. ...  t 0$ 

Carriages  of  like  description,  when  valued  above 

$200,  and  not  exceeding  $600... f it 

Carriages  ot  like  description,  valued  above  $600. ...  10  it 

Pleasure  or  racing  vessels,  known  as  yachts, 
whether  by  sail  or  steam,  under  the  vuue  of 

$600 f it 

Yachts  valued  above  $600,  andnot  exceeding  $1,000  10  Ot 

And  for  each  additional  $1,000  in  value  of  said 

yachts 10  Ot 

Billiard-tables,  kept  for  use 10  00 

Plate  of  gold,  kept  for  use,  per  ounce  troy it 

Plate  of  silver,  kept  for  use,  per  ounce  troy.... t 

Provided,  That  silver  spoons  or  plate  of  silver,  to 
an  amount  not  exceeding  40  ounces,  as  aforesaid, 


belonging  to  any  one  person,  shall  be  exempt 

from  duty. 

Slaughtered  Cattle*  Hogs  and  Sheep. 

Sec.  78.  And  be  it  further  enacted,  Thai 
on  and  after  the  first  day  of  August,  1862,  thera 
shall  be  levied,  collected,  and  paid  by  any  person  or 
persons,  firms,  companies,  or  agents  or  employer! 
thereof,  the  following  duties  or  taxes,  that  is  to  sayi 
on  all  homed  cattle  exceeding  18  months  old, 
slaughtered  for  sale,  30  cents  per  head;  on  all  calvet 
and  cattle  slaughterd  for  sale,  under  18  months  ol^ 
5 cents  per  head;  on  all  hogs,  exceeding  6 montha 
old,  slaughtered  for  sale,  when  the  number  thus 
slaughtered  exceeds  20  in  any  one  year,  10  cents  per 
head.  On  all  sheep  slaughtered  for  sale,  5 cents  per 
head;  Provided  that  all  cattle,  hogs,  and  sheep 
slaughtered  by  any  person  for  his  or  her  own  con**^ 
sumption,  shall  be  exempt  from  duty. 

Sec.  79.  And  he  it  further  enacted,  That  on^ 
and  after  the  date  on  which  this  act  shall  tako  j 
effect,  any  person  or  persons,  firms,  or  companies, ; 
or  agents  or  employees  thereof,  whose  business  orl 
occupation  it  is  to  slaughter  for  sale  any  cattle^' 
calves,  sheep,  or  hogs,  shall  he  required  to  make  $na’ 
render  a list  at  the  end  of  each  and  every  month  to ' 
the  Assistant  Assessor  of  the  district  where  the  bnsi- , 
ness  is  transacted,  stating  the  number  of  cattle,  ifi 
any,  the  number  of  hogs,  if  any,  and  the  number's^ 
of  sheep,  if  any,  slaughtered,  as  aforesaid,  with  the 
several  rates  of  duty  as  fixed  therein  in  this  act,  < 
together  with  the  whole  amount  thereof,  which  lirtj 
shall  have  annexed  thereto  a declaration  of  said  per- 
son or  persons,  agents  or  employees  thereof,  atj 
aforesaid,  under  oath  or  affirmation,  in  such  manner^ 
and  form  as  may  he  prescribed  by  the  Commissioner' 
of  Internal  Revenue,  that  tbe  same  is  Itrne  and  cmv 
rect,  and  shall,  at  the  time  of  rendering  said  Rett's 
pay  the  full  amount  of  duties  which  have  accrued, ' 
or  should  accrue,  as  aforesaid,  to  the  Collector  or.i 
Deputy  Collector  of  the  district,  as  aforesaid;  and; 
in  case  of  default  in  making  the  return  or  payrnenli^ 
of  the  duties,  as  aforesaid,  the  assessment  and  coUj 
lection  shall  be  made  as  in  the  general  provisions 
this  act  required,  and  in  case  of  fraud  or  evasion  the  I 
party  ofiending  shall'  forfeit  and  pay  a penalty  of  | 
$10  per  head  for  any  cattle  calves,  hogs,  or  sheep  j 
so  slaughtered,  upon  which  the  duty  is  fraudulently  ■ 
withheld,  evaded,  or  attempted  to  he  evaded:  Pro*  ■ 
vided  that  the  Commissioner  of  Internal  Revenue  i 
shall  prescribe  such  further  rules  and  regulations  as  ( 
he  may  deem  necessary  for  ascertaining  the  correct  i 
number  of  cattle,  hogs,  and  sheep,  liable  to  be 
taxed  under  the  provisions  of  this  act. 

Railroads,  Steamboats,  and  Ferry-Boats- 

Sec.  80.  And  be  it  further  enacted,  That  on 
and  after  the  first  day  of  August,  1862,  any  person 
or  persons,  firms,  companies,  or  corporations,  own- 
ing or  possessing,  or  having  the  care  or  managements 
of  any  railroad  or  raUroads  upon  which  steam  it^ 
used  as  a propelling  power,  or  of  any  steamboat 
other  vessel  propelled  by  steam  power,  shall  be  sub-  i 
ject  to  and  pay  a duty  of  three  per  centum  on-  the 
gross  amount  of  all  the  receipts  of  such  railroads  for 
. tbe  transportation  of  passengers  over  and  npon  th$- 
same,  and  any  person  or  persons,  companies,  or  cor- 
porations, owning  or  possessing  or  having  the  cart  at! 
management  of  any  railroad  or  railroads  using  ai^i 
other  power  than  steam  thereon,  or  owning,  potstit  -- 


18 


Ing,  or  having  the  care  or  management  of  any  ferry- 
boat propelled  by  steam  or  horse  power  shall  be  sub- 
ject to  and  pay  a duty  of  1^  per  centum  upon  the 
p-oss  receipts  of  such  railroad  or  ferry-boat,  respec- 
tively, for  the  transportation  of  passengers  over  and 
upon  said  railroads,  steamboats,  vessels,  and  ferry- 
boats; j,nd  any  person  or  persons,  firms,  companies, 
or  cor)  jrations,  owning,  possessing,  or  having  the 
care  or  management  of  any  bridge  authorized  by  law 
to  receive  toll  for  the  transit  of  passengers,  beasts, 
carriages,  teams  and  fraght  of  any  description  over 
such  bridge,  shall  be  subject  to  and  pay  a duty  of  3 per 
centum  on  the  gross  amount  of  all  their  receipts  of 
every  description.  And  the  owner,  possessor,  or 
person  c-  peiiaons  having  the  care  and  management 
of  any  such  railroad,  steamboat,  ferry-boat,  or  other 
vessel,  or  bridge,  as  aforesaid,  shall,  within  five  days 
after  the  end  of  each  and  every  month,  commencing 
as  hereinbefore  mentioned,  make  a list  or  return  to 
the  Assistant  Assessor  of  the  district  within  which 
such  owner,  possessor,  company,  or  corporation  may 
have  his  or  its  place  of  business  or  where  any  such 
railroad,  steamboat,  ferry-boat,  or  bridge  is  located 
or  belongs,  respectively,  stating  the  gross  amount 
of  such  receipts  for  the  month  next  preceding,  which 
return  shall  be  verified  by  the  oath  or  affirmation  of 
ench  owner,  possessor,  manager,  agent,  or  other 

Ser  officer,  in  the  manner  and  form  to  be  pre- 
ed  from  time  to  time  by  the  Commissioner  of 
Internal  Revenue,  and  shall  also,  monthly,  at 
the  time  of  making  such  return,  pay  to  the 
Collector  or  Deputy  Collector  of  the  dis- 
trict the  full  amount  of  duties  which  have 
accrued  on  such  receipts  for  the  month  aforesaid; 
and  in  case  of  neglect  or  refosal  to  make  said  Usts 
or  return  for  the  space  of  five  days,  after  such  return 
should  be  made  as  aforesaid,  the  assessor,  or  assist- 
ant assessor,  shall  proceed  to  estimate  the  amount 
received,  and  the  duties  payable  thereon,  as  herein- 
before provided  in  other  cases  of  delinquency  to 
make  return  for  purposes  of  assessment ; and  for  the 
purpose  of  making  such  assessment,  or  of  ascertain- 
ing the  correctness  of  any  such  return,  the  books  of 
any  such  person,  company,  or  corporation,  shall  be 
subject  to  the  inspection  of  the  assessor,  or  assistant 
assessor,  on  his  demand  or  request  therefor;  and,  in 
case  of  neglect  or  refusal  to  pay  the  duties  as  afore- 
said, when  the  same  have  been  ascertained  as  afore- 
said, for  the  space  of  five  days  after  the  same  shall 
have  become  payable,  the  owner,  possessor,  or  per- 
son having  the  management,  as  aforesaid,  shall  pay, 
in  addition,  5 ^ cent  on  the  amount  of  such  duties; 
and  for  any  attempt  knowingly  to  evade  the  pay- 
ment of  such  duties,  the  said  owner,  possessor,  or 
person  having  the  care  or  management,  as  aforesaid, 
shall  be  liable  to  pay  a penalty  of  $1,000  for  every 
such  attempt — to  be  recovered  as  provided  in  this 
act  for  the  recovery  of  penalties;  and  all  provisions 
of  this  act,  in  relation  to  liens  a’td  collections  by 
distraint,  not  incompatible,  herewith  'shall  apply  to 
this  section,  and  the  objects  therein  embrac-d;  Pro- 
vided, That  all  such  persons,  companies, and  corpora- 
tions, shall  have  the  right  to  add  the  duty  or  tax 
imposed  thereby  to  their  rates  of  fare,  whenever 
their  liability  thereto  may  commence,  any  limita- 
tions which  may  exist  by  law  or  by  agreement  with 
any  person  or  company,  which  may  have  paid  or  be 
liable  to  pay  such  fare,  to  the  contrary  not  withstand- 
ing. 

Railroad  Bonds* 

Sec.  81.  And  be  it  further  enacted  That  on 
and  after  tlje  first  day  of  July,  1862,  any  per- 
son or  persons  owning  or  possessing,  or  having  the 
eare  or  management  of  any  railroad  company  or  rail- 
load  corporation,  being  indebted  for  any  sum  or 
Bums  of  money  for  \\*«hich  bonds  or  other  evidences  of 
indebtedness  have  been  issued,  payable  in  one  or 
more  years  alter  date,  upon  which  interest  is,  or 
thall  be,  stipulated  to  be  paid,  or  coupons  represent- 
ing, the  interest  shall  be  or  shall  have  been  issued  to 
be  paid,  and  all  dividends  in  scrip  or  money  or  sums 
money  thereafter  declared  due  or  payable  to  stock- 
holders of  any  railroad  company,  as  part  of  the  earn- 
ings, profits,  or  gainsofsaid  companies,  shall  be  subject 
to  and  pay  a duty  of  3 per  centum  on  the  amount  of 
all  sucb  interest,  or  coupons,  or  div  d^nds,  whenever 
ihe  same  shall  be  naid;  ??,nd  railroad  comoani  s 


or  railroad  corporations,  or  any  person  or  penonB 
owning,  possessing,  or  having  the  care  or  manage- 
ment of  any  railroad  company  or  railroad  corpora- 
tion, are  hereby  authorized  and  required  to  deduct 
and  withhold  from  all  payments  made  to  any  per- 
son, persons,  or  party,  aft  r the  first  day  of  July, 
as  aforesaid,  on  account  of  any  interest  or  coupons  or 
dividends  due  and  payable  as  aforesaid,  the  said  duty 
or  sum  of  3 per  centum ; and  the  duties  deducted  as 
aforesaid,  and  certified  by  the  president  or  other 
roper  officer  of  said  company  or  corporation,  shall 
e a receipt  and  discharge,  according  to  the  amount 
thereof,  of  said  railroad  companies  or  railroad  cor- 
porations, and  the  owners,  possessors,  and  agents 
thereof,  on  dividends  and  on  bonds,  or  other  evi- 
dences of  their  indebtedness,  upon  which  interest  or 
coupons  are  payable,  holden  by  any  person  or  party 
whatsoever,  and  a list_  or  return  shall  be  made  and 
rendered  within  thirty  days  after  the  time 
fixed  when  said  interest,  or  coupons,  or  divi- 
dends become  due  or  payable,  and  as  often  as  every 
six  months,  to  the'  Commissioner  of  Internal  Rev- 
enue, which  shall  contain  a true  and  faithful  account 
of  the  duties  received  and  chargeable,  as  aforesaid, 
during  the  time  when  such  duties  have  accrued  or 
should  accrue,  and  remaining  unaccounted  for,  and 
there  shall  be  annexed  to  every  such  list  or  return  a 
declaration  under  oath  or  affirmation,  in  manner  and 
form  an  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  of  the  President,  Treasurer,  or 
some  proper  officer  of  said  railroad  company  or  rail- 
road corporation,  that  the  same  contains  a true  and 
faithful  account  of  the  duties  so  withheld  and  re- 
ceived during  the  time  when  such  duties  have  accrued 
or  should  accrue,  and  not  accounted  for,  and  for  any 
default  in  the  making  or  rendering  of  such  list  or 
return,  with  the  declaration  annexed,  as  aforesaid, 
the  person  or  persons  owning,  possessing,  or  having 
the  care  or  management  of  such  railroad  company  or 
railroad  corporation,  making  such  default,  shall  for- 
feit, as  a pei  a’ ty,  the  sum  of  five  hundred  dollars; 
and  in  case  of  any  default  in  making  or  rendering 
said  list,  or  of  any  default  in  the  payment  of  the 
duty,  or  any  part  thereof,  accruing  or  which  should 
accrue,  the  assessment  and  collection  shall  be  made 
according  to  the  general  provisions  of  this  act. 

Banks,  Trnst  Companies,  Savings  Institutions, 
and  Insurance  Companies* 

Sec.  82.  And  be  it  further  enacted.  That  on 
and  after  'July  1,  1862.  there  shall  be  levied, 
collected,  and  paid  by  all  banks,  trust  companies, 
and  savings  institutions,  and  by  all  fixe,  marine,  life, 
inland,  stock,  and  mutual  insurance  companies,  un- 
der whatever  style  or  name  known  or  called,  of  the 
United  States  or  Terri  ories,  specially  incorporated 
or  existing  under  general  laws,  or  which  may  be 
hereafter  incorporated  or  exist  as  aforesaid,  on  all 
dividends  in  scrip  or  money  thereafter  declared  due 
or  paid  to  stockholders,  to  policy  holders,  or  to  de- 
positors, as  part  of  the  earnings,  profits,  or  pains  of 
said  banks,  trust  companies,  savings  institutions,  or 
insurance  companies,  and  on  all  sums  added  to  their 
surplus  or  contineent  funds,  a duty  of  three  per  cen- 
tum : Provided,  That  the  duties  upon  the  dividends  of 
life  insurance  companies  shall  not  be  deemed  due,  or 
be  collected,  until  such  dividends  shall  be  payable  by 
such  companies.  And  said  banks,  trust  companies, 
savings  institutions,  and  insurance  companies,  are 
hereby  authorized  and  required  to  deduct  and  with- 
hold from  all  payments  made  to  any  person,  persons, 
or  party , on  account  of  any  dividends  or  sums  of  money 
that  may  be  due  and  payable,  as  afore- 
said, after  July  1,  1862,  the  sail  duty 

or  sum  of  three  per  centum.  And  a lisl 
or  return  shall  be  made  and  rendered  _ within 
thirty  days  after  the  time  fixed  when  such  dividend! 
or  sums  of  money  shall  be  declared  due  and  payable, 
and  as  often  as  every  six  months,  to  the  Commis- 
sioner of  Internal  Revenue,  which  shall  contain  a 
true  and  faithful  account  of  the  amount  of  dutiei 
accrued  or  which  should  accrue  from  time  to  time, 
as  aforesaid,  during  the  time  when  such  duties  re- 
main unaccounted  for,  and  there  shall  be  annexed 
to  every  such  list  or  return  a declaration,  under  oath 
or  affirmation,  to  be  made  in  form  and  manner  as 
*hall  be  prescribed  by  the  Commissioner  of  Internal 


19 


devetiue,  of  the  President  or  some  other  proper 
officer  of  said  bank,  trust  company,  savings  institu- 
tnion,  or  insurance  company,  respectively,  that  the 
same  contains  a true  and  faithful  account  of  the  du« 
ties  which  have  accrued  or  should  accrue,  and  not 
accounted  for,  and  for  any  default  in  the  delivery  of 
such  list  or  return,  with  such  declaration  annexed, 
the  bank,  trust  company,  or  insurance  company 
making  such  default  shall  forfeit,  as  a penalty,  the 
sum  of  $500. 

Sec.  83.  And  be  it  farther  enacted,  That 
any  person  or  persons  owning  or  possessing,  or 
having  the  care  or  management  of  any  railroad 
company  or  railroad  corporation,  bank,  trust  com- 

K,  savings  institution,  or  insurance  company,  as 
ofore  mentioned,  required  under  this  act  to 
make  and  render  any  list  or  return  to  the  Commis- 
sioner of  Internal  Kevenue,  shall,  upon  rendering 
the  same,  pay  to  the  said  Commissioner  of  Internal 
Revenue  the  amount  of  the  duties  due  on  such  list 
or  return,  and  in  default  thereof  shall  forfeit  as  a 
penalty  the  sum  of  $500;  and  in  case  of  neglect  or 
refusal  to  make  such  list  or  return  as  aforesaid,  or 
to  pay  the  duties  as  aforesaid,  for  the  space  of  thirty 
days  after  the  time  when  said  list  should  have  been 
made  and  rendered,  or  when  said  duties  shall  have 
become  due  and  payable,  the  assessment  and  col- 
lection shall  be  made  according  to  the  general  pro- 
visions heretofore  prescribed  in  this  act. 

Sec.  84.  And  be  it  further  enacted.  That  on  the 
first  day  of  October,  Anno  Domini  1862,  and  on  the 
first  day  of  each  quarter  of  a year  thereafter,  there 
shall  be  paid  by  each  insurance  company,  whether 
inland  or  marine,  and  by  each  individual  or  associa- 
tion engaged  in  the  business  of  insurance  from  loss 
or  damage  by  fire,  or  by  the  perils  of  the  sea,  the 
duty  of  one  per  centum  upon  the  gross  receipts  for 
premiums  and  assessments  by  sacn  inUividual  asso- 
ciation or  company  during  the  quarter  then  preced* 
ing;  and  like  duty  shall  be  paid  by  the  agent  of  any 
foreign  insurance  company  having  an  office  or  doing 
business  within  the  United  States. 

Sec.  85.  And  be  it  further  enacted.  That  on  the 
1st  day  of  October  next,  and  on  the  first  day  of  each 
quarter  thereafter,  an  account  shall  be  made  and 
rendered  to  the  Commissioner  of  Internal  Revenue 
by  all  insurance  companies,  or  their  agents,  or  asso- 
ciations or  individuals  making  insurance,  except  life 
insurance,  including  agents  of  all  foreign  insurance 
companies,  wffich  shall  contain  a true  and  faithful 
account  of  the  insurance  made,  renewed,  or  con- 
tinued, or  indorsed  upon  any  open  policy,  by  said 
companies,  or  their  agents,  or  associations,  or  indi- 
viduals, during  the  preceding  quarter,  setting  forth 
the  amount  insured,  and  the  gross  amount  received, 
and  the  duties  accruing  thereon  under  this  act;  and 
there  shall  be  annexed  to  and  delivered  with  every 
such  quarterly  account  an  affidavit,  in  the  form  to 
be  pi  escribed  by  the  Commissioner  of  Internal 
Revenue,  made  by  one  of  the  officers  of  said  com- 
pany or  association,  or  individual,  or  by  the  agent 
m the  case  of  a foreign  company,  that  the  statements 
in  said  accounts  are  in  all  respects  just  and  true; 
and  such  quarterly  accounts  shall  be  rendered  to  the 
Commissioner  of  Internal  Revenue  within  thirty 
days  after  the  expiration  of  the  quarter  for  which 
they  shall  be  made  up,  and  upon  rendering  such 
account,  with  such  affidavit,  as  aforesaid,  thereto 
at  lexed,  the  amount  of  the  dnties  due  by  such 
qLarterly  accounts  shall  be  paid  to  the  Commissioner 
of  Internal  Revenue;  and  for  every  default  in  the 
delivery  of  such  quarterly  account,  with  such 
affidavit  annexed  thereto,  or  in  the  payment  of  the 
amount  of  the  duties  due  by  such  quarterly  account, 
the  company,  or  agent,  or  association,  or  individual 
making  such  default  shall  forfeit  and  pay,  in 
addition  to  such  duty,  the  sum  of  $5,000. 

Salaries  and  Pay  of  Officers  and  Persons  in  the 
Service  of  the  United  States. 

Sec.  86.  And  be  it  further  enacted,  That 
on  and  after  the  first  day  of  August,  1862, 
there  shall  be  levied,  collected,  and  paid  on  all  sala- 
ries of  officers,  or  payments  to  persons  in  the  civil, 
military,  naval,  or  other  employment  or  service  of 
the  United  States,  including  Senators  and  Repre- 
fentauvea  and  Delegates  in  Congress,  when  exceed 


ing  the  rate  of  $600  per  annum,  a dnty  of  three  per 
centum  on  the  excess  above  the  said  $600;  and  it 
shall  be  the  duty  of  all  paymasters,  and  all  disburs- 
ing officers,  under  the  Government  of  the  United 
States,  or  in  the  employ  thereof,  when  maWng  any 
payments  to  officers  and  persons  as  aforesaid,  or  upon 
settling  and  adjusting  the  accounts  of  such  officers 
and  persons,  to  deduct  and  withhold  the  aforesaid 
duty  of  three  per  centum,  and  shall,  at  the  same 
time,  make  a certificate  stating  the  name  of  the 
officer  or  person  from  whom  such  deduction  was 
made,  and  the  amount  thereof,  which  shall  be  trans- 
mitted to  the  office  of  the  Commissioner  of  Internal 
Revenue,  and  entered  as  part  of  the  internal  duties; 
and  the  pay-roll,  receipts,  or  account  of  officers  or 
persons  paying  such  duty,  as  aforesaid,  shall  be 
made  to  exhibit  the  fact  of  such  payment. 

Sec.  87.  And  be  it  further  enacted.  That  for 
every  passport  issued  from  the  office  of  the  Secretary 
of  State,  after  the  30th  day  of  June,  1862,  there 
shall  be  paid  the  sum  of  $3;  which  amount  may  be 
paid  to  any  collector  appointed  under  this  act,  and 
his  receipts  therefor  shall  be  forwarded  with  the 
application  for  such  passport  to  the  office  of  the 
Secretary  of  State,  or  any  agent  appointed  by  him. 
And  the  Collectors  shall  account  for  aU  moneys  re- 
ceived for  passports  in  the  manner  hereinbefore 
provided.  And  a like  amount  shall  be  paid  for  every 
passport  issued  by  any  Foreign  Minister  or  Consul 
of  the  United  States,  who  shall  account  therefor  to 
the  Treasury. 

Advertlsemeiits. 

Sec.  88.  And  be  it  further  enacted,  That 
on  and  after  the  1st  day  of  August,  1862,  there  shall 
be  levied,  cpllected,  and  paid  by  any  person  or  per- 
sons, firm,  or  company,  publishing  any  newspaper, 
magazine,  review,  or  other  literary,  scientific,  or 
news  publicafiion,  issued  periodically,  on  the  gross 
receipts  for  all  advertisements,  or  all  matters  for  the 
insertion  of  which  in  said  newspaper  or  other  publi- 
cation as  aforesaid,  or  in  extras,  supplements,  sheets, 
or  fiy-leayes  accompanying  the  same,  pay  is  required 
or  received,  a duty  of  3 per  centum;  and  the  person, 
or  persons,  firm  or  company,  owning,  possessing,  or 
having  the  care  or  management  of  any  and  every 
such  newspaper  or  other  publication  as  aforesaid, 
shall  make  a list  or  return  quarterly,  commencing  as 
heretofore  mentioned,  containing  the  gross  amount 
of  receipts  as  aforesaid,  and  the  amount  of  duties 
which  have  accrued  thereon,  and  render  the  same  to 
the  Assistant  Assessor  of  the  respective  districts 
where  such  newspaper,  magazine,  review,  or  other 
literary  or  news  puolication  is  or  may  be  published, 
which  list  or  return  shall  have  annexed  a declara- 
tion, under  oath  or  affirmation,  to  be  made  according 
to  the  manner  and  form  which  may  be  from  time  to 
time  prescribed  by  the  Commissioner  of  Internal 
Revenue,  of  the  owner,  possessor,  or  person  having 
the  care  or  management  of  such  newspaper,  maga- 
zine, review,  or  other  nublication,  as  aforesaid,  that 
the  same  is  true  and  correct,  and  shall  also, 
quarterly  and  at  the  time  of  making  said  list  or  re- 
turn, pay  to  the  Collector  or  Deputy  Collector  of 
the  district,  as  aforesaid,  the  full  amount  of  said 
duties;  and  in  case  of  neglect  or  refusal  to  comply 
with  any  of  the  provisions  contained  in  this  sec- 
tion, or  to  make  and  render  said  list  or  return,  as 
aforesaid,  for  the  space  of  thirty  days  after  the  time 
when  said  list  or  return  ought  to  have  been  made, 
as  aforesaid,  the  Assistant  Assessor  of  the  respective 
districts  shall  proceed  to  estimate  the  duties,  as 
heretofore  provided  in  other  cases  of  delinquency; 
and  in  case  of  neglect  or  refusal  to  pay  the  duties,  as 
aforesaid,  for  the  space  of  thirty  days  after  said 
duties  become  due  and  payable,  said  owner,  possessor, 
or  person  or  persons  having  the  care  or  managemeni 
of  said  newspapers  or  publications,  as  aforesaid,  shall 
pay,  in  addition  thereto,  a penalty  of  5 ^ cent  on 
the  amount  due;  and,  in  case  of  fraud  or  evasion, 
whereby  the  revenue  is  attempted  to  be  defrauded, 
or  the  duty  withheld,  said  owners, possessors,  or  per 
son  or  persons  having  the  care  or  management  oi 
said  newspapers  or  other  publications,  as  aforesaid, 
shall  forfeit  and  pay  a penalty  of  $500  lor  each 
oftense,  or  for  any  snm  fraudulently  unaccounted  lor; 
and  ail  provisioua  in  this  act,  in  relation  to  liens, 


20 


MsetsmentB,  and  collection,  not  incompatible  here- 
with, shall  apply  to  this  section,  and  objects  herein 
embraced:  Provided,  That,  in  all  cases  where  the 
rate  or  price  of  advertising  is  fixed  by  any  law  of 
(he  United  States,  State,  or  Territory,  it  shall  be 
lawful  for  the  company,  person  or  persons,  publish- 
ing said  advertisements,  to  add  the  duty  or  tax 
imposed  by  this  act  to  the  price  of  said  advertise- 
ments, any  law,  as  aforesaid,  to  the  contrary  not- 
withstanding: Provided  further:  That  the  receipts 
for  advertisements,  to  the  amount  of  $1,000,  by  any 
person  or  persons,  firm,  or  company,  publishing  any 
newspaper,  magazine,  review,  or  other  literary, 
scientific,  or  news  publication,  issued  periodically, 
shall  be  exempt  from  duty;  And  provided  further, 
That  aU  newspapers  whose  circulation  does  not  ex- 
ceed 2,000  copies  shall  be  exempted  from  all  taxes 
for  advertisements. 

Income  Duty. 

Sbc.  89.  And  be  it  further  enacted,  That 

for  the  purpose  of  modifying  and  re-enacting,  as 
hereinafter  provided,  so  much  of  an  act,  entitled 
“ An  act  to  provide  increased  revenue  from  imports, 
to  pay  interest  on  the  public  debt,  and  for  other  pur- 
poses," approved  5th  of  August,  1861,  as  relates  to 
an  income  tax;  that  is  to  say,  sections  49  50^— except 
BO  much  thereof  as  relates  t6  the  selection  a^ 
appointment  of  depositaries — and  51,  be,  and  the  sailSB 
are  hereby,  repealed. 

Sec.  90.  And  be  It  further  enacted,  That 

there  shall  be  levied,  collected,  and  paid  annually, 
upon  the  annual  gains,  profits,  or  income  of  every 
person  residing  in  the  United  States,  whether  de- 
rived from  any  kind  of  property,  rents,  interest, 
dividends,  salaries,  or  from  any  profession,  trade, 
employment  or  vocation  carried  on  in  the  United 
States  or  elsewhere,  or  from  any  other  source  what- 
ver,  except  as  hereinafter  mentioned,  if  such  annual 
gains,  profits,  or  income,  exceed  the  sum  of  $600, 
and  do  not  exceed  the  sum  of  $10,000,  a duty  of  3 
V cent  on  the  amount  of  such  annual  gains,  profits, 
or  income,  over  and  above  the  said  sum  of  $600;  if 
said  income  exceeds  the  sum  of  $10,000,  a duty  of  5 
^ cent  upon  the  amount  thereof  exceeding  $600;  and 
upon  the  annual  gains,  profits,  or  income,  rents, 
and  dividends  accruing  upon  any  property,  securi- 
ties, and  stocks  owned  in  the  United  States  by 
any  citizen  of  the  United  States  residing  abroad, 
except  as  hereinafter  mentioned,  and  not  in  the 
employment  of  the  Government  of  the  United 
States,  there  shall  be  levied,  collected,  and  paid  a 
duty  of  5 per  centum. 

Sec.  91.  And  be  it  further  enacted.  That 
m estimating  said  annual  gains,  profits,  or  income, 
whether  subject  to  a duty,  as  provided  in  this  act,  of  8 per 
eentum,  or  6 per  centum,  all  other  national,  State,  and 
local  taxes,  lawfully  assessed  upon  the  property  or  other 
sources  of  income  of  any  person,  as  aforesaid,  from  which 
said  annual  gains,  profits,  or  income  of  such  person  is  or 
N should  be  derived,  shall  be  first  deducted  from  the  gains, 
profits,  or  income  of  the  person  or  persons  who  actually  pay 
the  same,  whether  owner  or  tenant,  and  all  gains,  profits, 
or  income  derived  from  salaries  of  officers,  or  payments  to 
persons  in  the  civil,  military,  naval,  or  other  service  of  the 
United  States,  including  Senators  and  Members  of  Con- 
ress,  above  $600,  or  derived  from  interest  or  divi- 
ends  on  stock  capital,  or  deposits  in  any  bank,  trust 
company,  or  savings  institution,  insurance,  gas,  bridge, 
express,  telegraph,  steamboat,  ferry-boat,  or  re- 
read company,  or  corporation,  or  on  any  bonds  oi 
other  evidenc’es  of  indebtedness  of  any  railroad  com- 
pany or  other  corporation,  which  shall  have  been 
assessed  or  paid  by  said  banks,  trust  companies,  sav- 
mgs  institutions,  insurance,  gas,  bridge,  telegraph, 
steamboat,  ferry-boat,  express,  or  railroad  compa- 
nies as  aforesaid,  or  derived  from  advertisements  or 
any  articles  manufactured,  upon  which  specific  stamp 
or  ad  valorem  duties  shall  have  been  directly  ae- 
sessed  and  paid,  shall  also  be  deducted;  and  the  duty 
herein  provided  for  shall  he  assessed  and  collected 
upon  the  income  for  the  year  ending  the  31st  day  of 
rteoember  next  preceding  the  time  for  levying  and 
collecting  said  duty,  that  is  to  say,  on  the  1st  day  of 
May.  1863,  and  in  each  year  thereafter;  Provided, 
That  upon  such  portion  of  said  gains,  profits,  or  in- 
come, whether  subject  to  a duty  as  provided  in  this 
act  of  3 per  centum  or  of  5 per  centum,  which  shall 


be  derived  from  interest  upon  notes,  bonds,  or  other 
securities  of  the  United  States,  there  shall  be  levie^ 
collected,  and  paid  a duty  not  exceeding  1 and  i ofl 
per  centum,  anything  in  this  act  to  the  contrary  not- 
withstanding. 

-0.  92.  And  he  it  further  enacted,  That 
the  duties  on  incomes  herein  imposed  shall  he  due 
and  payable  on  or  before  the  30th  day  of  June,  in 
the  year  1863,  and  in  each  year  thereafter  until  and 
including  the  year  1866,  and  no  longer;  and  to  any 
sum  or  sums  annually  due  and  unpaid  for  39 
days  after  the  30th  of  June,  as  aforesaid,  and  for  ten 
days  after  demand  thereof  by  the  collector,  there 
shall  be  levied  in  addition  thereto,  the  sum  of  five 
per  centum  on  the  amount  of  duties  unpaid,  as  a 
penalty,  except  from  the  estates  of  deceaseu  and  in- 
solvent persons;  and  if  any  person  or  persons,  or 
party,  liable  to  pay  such  duty,  shall  neglect  or  re- 
fuse to  pay  the  same,  the  amount  due  shall  be  a lien 
in  favor  of  the  United  States  from  the  time  it  was  so 
due  until  paid,  with  the  interest,  penalties,  and  costs 
that  may  accrue  in  addition  thereto,  upon  all  th® 
property,  and  rights  to  property,  stocks,  securities, 
and  debts  of  every  description  from  which  the  in- 
come upon  which  said  duty  is  assessed  or  levied  shall 
have  accrued  or  may  or  should  accrue;  and  in  de- 
fault of  the  payment  of  said  duty  for  the  space  of 
thirty  days,  after  the  same  shall  have  become  due, 
and  be  demanded,  as  aforesaid,  said  lien  may  he  en- 
forced by  distraint  upon  such  property,  rights  to 
property,  stocks,  securities  and  evidences  of  debt,  by 
whomsoever  holden;  and  for  this  purpose  the  Com- 
missioner of  Internal  Eevenue,  upon  the  certificate 
of  the  collector  or  deputy  collector  that  said  duty  is 
due  and  unpaid  for  the  space  of  ten  days  after  notice 
duly  given  of  the  levy  of  such  duty,  shall  issue  a 
warrant,  in  form  and  manner  to  be  prescribed  by 
said  Commissioner  of  Internal  Revenue,  under  the 
directions  of  the  Secretary  of  the  T.’easury,  and  by 
virtue  of  such  warrant  there  may  oe  levied  on  snch 
property,  rights  to  property,  stocks,  securities,  and 
evidences  of  debt,  a further  sum,  to  be  fixed  and 
stated  in  such  warrant,  over  and  above  the  said  an 
nnal  duty,  interest,  and  penalty  for  non-payment, 
sufficient  for  the  fees  and  expenses  of  such  levy.^ 
And  in  all  cases  of  sale,  as  aforesaid,  the  certificate 
of  such  sale  by  the  collector  or  deputy  collector  of 
the  sale,  shall  give  title  to  the  purchaser,  of  all  right, 
title,  and  interest  of  such  delinquent  in  and  to  sneb 
property,  whether  the  property  be  real  or  personal; 
and  where  the  subject  of  sale  shall  be  stocks,  the 
certificate  of  said  sale  shall  be  lawful  authority  and 
notice  to  the  proper  corporation,  company,  or  associ- 
ation, to  record  the  same  on  their  books  or  records, 
in  the  same  manner  as  if  transferred  or  assigned  by 
the  person  or  party  holding  the  same,  to  issue  new 
certificates  of  stock  therefor  in  lieu  of  any  original 
or  prior  certificates,  which  shall  be  void  whether 
eancelled  or  not;  and  said  certificates  of  sale  of  the 
collector  or  deputy  collector,  where  the  subject  of 
sale  shall  be  securities  or  other  evidences  of  debt, 
shall  be  good  and  valid  receipts  to  the  person  ^ 
party  holding  the  same,  as  against  any  person  or  per- 
sons, or  other  party  holding,  or  claiming  to  bold, 
possession  of  snch  secmities  or  other  evidences  ox 
debt. 

Sec.  93.  And  be  it  farther  enacted.  That 
it  shall  be  the  duty  of  all  persons  of  lawful  age, 
and  all  guardians  and  trustees,  whether  such 
trustees  are  so  by  virtue  of  their  office  as  executors, 
administrators,  or  other  fiduciary  capacity,  to  make 
return  in  the  list  or  schedule,  as  provided  in  this  act, 
to  the  proper  officer  of  internal  revenue,  of  the 
amount  of  Ms  or  her  income,  or  the  income  of  such 
minors  or  persons  as  may  be  held  in  trust  as  afore- 
said, according  to  the  requirements  hereinbefore 
stated,  and  in  case  of  peglect  or  refusal  to  make  such 
return,  the  Assessor  or  Assistant  Assessor  shall  assess 
the  amount  of  his  or  her  income,  and  proceed  there- 
after to  collect  the  duty  thereon  in  the  same  manner 
as  is  provided  for  in  other  cases  of  neglect  or  refusal 
to  furnish  lists  or  schedules  in  the  general  provisionB 
of  tMs  act,  where  not  otherwise  incompatible,  and 
the  Assistant  Assessor  may  increase  the  amount  of 
the  list  or  retnm  of  any  party  making  snch  return, 
if  he  shall  be  satisfied  that  the  same  is  understated: 
ProTided,  That  any  party,  in  bis  or  her  own  behalfi 


21 


«r  as  OTafdian  or  trustee,  aforesaid,  shall  be  per- 
mitted to  declare,  under  oath  or  affirmation,  the  form 
and  manner  of  which  shall  be  prescribed  by  the 
Commissioner  of  Internal  Revenue,  that  he  or  she 
was  not  possessed  of  an  income  uf  $600,  liable  to  be 
assessed  according  to  the  provisions  of  this  act,  or 
that  he  or  she  has  been  assessed  elsewhere  and  the 
same  year  for  an  income  duty,  under  authority  of 
the  United  States,  and  shall  thereupon  be  exempt 
from  an  income  duty;  or,  if  the  list  or  return  of  any 
party  shall  have  been  increased  by  the  Assistant 
Assessor,  in  manner  as  foresaid,  he  or  she  may  be 
permitted  to  declare,  as  aforesaid,  the  amount  of  his 
or  her  annual  income,  or  the  amount  held  in  trust,  as 
aforesaid,  liable  to  be  assessed,  as  aforesaid,  and  the 
same  so  declared  shall  be  received  as  the  sum  upon 
which  duties  are  to  be  assessed  and  collected. 

Stamp  Duties. 

Sec.  94.  And  be  it  further  enacted,  That 
on  and  after  the  first  day  of  October,  1862,  there 
■hall  be  levied,  collected,  and  paid,  tor  and  in  respect 
of  the  several  instruments,  matters,  and  things  men- 
tioned, and  described  in  the  schedule  (marxed  B), 
hereunto  annexed,  or  for  or  in  respect  of  the  vellum, 
parchment,  or  paper,  upon  which  such  instruments, 
matters,  or  things,  or  any  of  them,  shall  be  written 
or  printed,  by  any  person  or  persons,  or  party  who 
ch^  make,  sign,  or  issue  the  same,  or  for  whose  use 
or  benefit  the  same  shall  be  made,  signed  or 
issued,  the  several  duties  or  sums  of  money  set 
down  in  figures  against  the  same,  respectively,  or 
otherwise  specified  or  set  forth  in  the  said  schedule. 

Sec.  95.  And  be  it  further  enacted.  That 
if  any  person  or  persons  shall  make,  sign,  or  issue, 
or  cause  to  be  made,  signed,  or  issued,  any  instru- 
ment, document,  or  paper  of  any  kind,  or  descrip- 
tion whatsoever,^  without  the  same  being  duly 
stamped  for  denoting  the  duty  hereby  imposed  there- 
on, or  without  having  thereupon  an  adhesive  stamp 
to  denote  said  duty,  such  person  or  persons  shall 
incur  a penalty  of  $50,  and  such  instrument,  docu- 
ment, or  paper,  as  aforesaid,  shall  be  deemed  invalid 
and  of  no  effect. 

Sec.  96.  And  be  it  further  enacted.  That 
ao  stamp  appropriated  to  denote  the  duty  charged 
on  any  particular  instrument,  and  bearing  the  name 
of  such  instrument  on  the  face  thereof,  shall  be  used 
for  denoting  any  other  duty  of  the  same  amount,  or, 
if  so  used  the  same  shall  be  of  no  avail. 

Sec.  97.  And  be  it  further  enacted.  That 

no  vellum,  parchment,  or  paper,  bearing  a stamp 
appropriated  by  name  to  any  particular  instrument, 
shall  Be  used  for  any  other  purpose,  or  if  so  used, 
the  same  shall  be  of  no  avail. 

Sec.  98.  And  be  it  further  enacted.  That 

if  any  person  shall  forge  or  counterfeit,  or  cause 
or  procure  to  be  forged  or  counterfeited,  any  stamp 
or  die,  or  any  part  of  any  stamp  or  die,  which  shall 
have  Been  provided,  made,  or  used  in  pursuance  of 
this  act,  or  shall  forge,  counterfeit,  or  resemble,  or 
cause  or  procure  to  be  forged,  counterfeited,  or  re- 
sembled, the  impression,  or  any  part  of  the  impres- 
sion, of  any  such  stamp  or  die,  as  aforesaid,  upon 
any  vellum,  parchment,  or  paper,  or  shall  stamp  or 
mark,  or  cause  or  procure  to  Be  stamped  or  marked, 
any  vellum,  parchment,  or  paper,  with  any  such 
forged  or  counterfeited  stamp  or  die,  or  part  of  any 
stan^  or  die,  as  aforesaid,  with  intent  to  defraud 
the  United  States  of  any  of  the  duties  hereby  im- 
posed, or  any  part  thereof,  or  if  any  pers®n  shall 
nttsr,  or  sell,  or  expose  to  sale,  any  vellum,  parch- 
ment, or  paper,  article  or  thing,  having  thereupon 
the  impression  of  any  such  counterfeited  stamp  or 
die,  or  part  of  any  stamp  or  die,  or  any  such  forged, 
counterfeited,  or  resembled  impression,  or  part  of 
topression,  as  aforesaid,  knowieg  the  same  respect- 
ively to  be  forged,  counterfeited,  or  resembled;  or 
if  any  person  shall  knowingly  use  any  stamp  or  die 
which  shall  have  been  so  provided,  made  or  used,  as 
aforesaid,  with  intent  to  defraud  the  United  States; 
or  if  any  person  shall  fraudulently  cut,  tear,  or  get 
off,  or  cause  or  procure  to  be  cut,  torn,  or  got  off, 
the  impression  of  any  stamp  or  die  which  shall  have 
been  provided,  made,  or  used  in  pursuance  of  this 
act,  from  any  vellum,  parchment,  paper,  or  any  in- 
strument or  writing  charged  or  chargeable  with  any 
4l  the  duties  hereby  imposed;  then,  and  in  everr 


eucli  case,  every  person  so  offending,  and  every  per- 
son knowingly  and  willfully  aidmg,  abetting,  or 
assisting  in  committing  any  such  offense  as  afore- 
said, shall  bo  deemed  guilty  of  felony,  and  shall,  on 
conviction  thereof,  forfeit  the  said  counterfeit 
stamps  and  the  articles  upon  which  they  are  placed, 
and  Be  punished  by  fine  not  exceeding  one  thousand 
dollars,  and  by  imprisonment  and  con&ement  to  hard 
labor  not  exceeding  five  years. 

Sec.  99.  And  be  it  further  enacted,  That 
In  any  and  all  cases  where  an  adhesive  stamp  shall 
be  used  for  denoting  any  duty  imposed  by  this  act, 
except  as  hereinafter  provided,  the  person  using 
or  affixing  the  same  shall  write  thereupon  the  initiafi 
of  his  name,  and  the  date  upon  which  the  same 
shall  be  attached  or  used,  so  that  the  same  may  nob 
again  be  used.  And  if  any  person  shall  fraudulently 
make  use  of  an  adhesive  stamp  to  denote  any  duty 
imposed  by  this  act  vrfthout  so  effectually  canceling 
and  obliterating  such  stamp,  except  as  before  men- 
tioned, he,  she,  or  they  shall  forfeit  the  sum  of  $50. 
Provided,  nevertheless,  that  any  proprietor  or  pro- 
prietors of  pronrietary  articles,  or  articles  subject  to 
stamp  duty  under  schedule  C of  this  act,  shall  have 
the  privilege  of  furnishing,  without  expense  to  the 
United  States,  in  suitable  form,  to  be  approved  by 
the  Commissioner  of  Internal  Revenue,  his  or  their 
own  dies  or  designs  for  stamps  to  be  used  thereon,  to 
be  retained  in  the  possession  of  the  Commissioner  of 
Internal  Revenue  for  his  or  their  separate  use,  which 
shall  not  be  duplicated  to  any  other  person.  That  in 
all  cases  where  such  stamp  is  used,  instead  of  his  or 
their  writing,  his  or  their  initials,  and  the  date 
thereon,  the  said  stamp  shall  be  so  affixed  on  the  box, 
bottle,  or  package,  that  in  opening  the  same,  or  using 
the  contents  thereof,  the  said  stamp  shall  be  effectual 
ly  destroyed;  and  in  default  thereof  shall  be  liable  to 
the  same'penalty  imposed  for  neglect  to  afiix  said 
stamp,  as  hereinbefore  prescribed  in  this  act.  Any 
person  who  shall  fraudulently  obtain  or  use  any  of 
the  aforesaid  stamps  or  designs  therefor,  and  any  per- 
son forging,  or  counterfeiting,  or  causing,  or  procur- 
ing the  foripng  or  counterfeiting  any  representation, 
likeness,  similitude  or  colorable  imitation  of  the  said 
.ast  mentioned  stamp,  or  any  engraver,  or  printer, 
^0  shall  sell  or  give  away  said  stamps,  or  selling 
the  same,  or,  being  a merchant,  broker,  peddler, 
or  person  dealing,  in  whole  or  in  part,  in  similar 
goods,  wares,  merchandise,  manufactures,  prepara- 
tions, or  articles,  or  those  designed  for  similar  objects 
or  purposes,  shall  have  knowingly  or  fraudulently 
in  his,  her,  or  their  possession  any  such  forged,, 
counterfeited  likeness,  similitude,  or  colorable  imi- 
tation of  the  said  last  mentioned  stamp,  shall  be 
deemed  guilty  of  a misdemeanor,  and,  upon  con- 
viction thereof,  shall  be  subject  to  all  the  penalties, 
ffines,  and  forfeitures  prescribed  in  section  93  of  thia 
act. 

Sec.  loo.  And  be  *it  further  enacted,  That 
if  any  person  or  persons  shall  make,  sign,  dr  issue, 
or  cause  to  be  made,  signed,  or  issued,  or  shall  accept 
or  pay,  or  cause  to  be  accepted  or  paid,  with  design 
to  evade  the  payment  of  any  stamp  duty,  any  bill  of 
exchange,  draft  or  order,  or  promissory  note  for  the 
payment  of  money,  liable  to  any  of  the  duties  im- 
posed by  this  act,  without  the  same  being  duly 
stamped,  or  having  thereupon  an  adhesive  stamp  for 
denoting  the  duty  hereby  charged  thereon,  he,  she, 
or  they  shall,  for  every  such  bill,  draft,  order,  or 
note,  forfeit  the  sum  of  two  hundred  dollars. 

Sec.  101.  And  be  it  further  enacted.  That 
the  acceptor  or  acceptors  of  any  bill  of 
exchange  or  order  for  the  payment  of  any  sum 
of  money  drawn,  or  purporting  to  be  drawn,  in 
any  foreign  country,  but  payable  in  the  United 
States,  shall,  before  paying  or  accepting  the  same, 
place  thereupon  a stamp,  indicating  the  duty  upon 
the  same,  as  the  law  requires  for  inland  bills  of  ex- 
change or  promissory  notes;  and  no  bill  of  exchange 
shall  be  paid  or  negotiated  without  such  stamp,  and 
if  any  person  shall  pay  or  negotiate,  or  offer  in  pay- 
ment, or  receive  or  take  in  payment,  any  such  draft 
or  order,  the  person  or  persons  so  offending  shall 
forfeit  the  sum  of  $100. 

Sec.  102.  And  be  it  further  enacted.  That  the 
Commissioner  of  Internal  Revenue  be,  and  is  hereby 
'authorized  to  sell  to  and  suunly  Collectors  Deoutr 


22 


CoUectors,  Postmasters,  stationers,  or  any  other 
persons,  at  his  discretion,  with  adhesive  stamps  or 
stamped  paper,  vellum,  or  parchment,  as  herein  pro- 
vided for,  upon  the  payment,  at  the  time  of  delivery, 
of  the  amount  of  duties  said  stamps,  stamped  paper, 
vellum,  or  parchment,  so  sold  or  supplied,  represent, 
and  may  thereupon  allow  and  deduct  from  the  ag- 
gregate amount  of  such  stamps,  as  aforesaid,  the 
sum  of  not  exceeding  five  per  centum  as  commission 
to  • the  Collectors,  Postmasters,  stationers,  or  other 
purchasers;  but  the  cost  of  any  paper,  vellum,  or 
archment  shall  be  added  to  the  amount,  after  de- 
noting the  allowance  of  per  centum  as  aforesaid: 
Provided,  That  no  commission  shall  be  allowed  on 
any  sum  or  sums  so  sold  or  supplied  of  less  amount 
than  $50.  And  provided  further.  That  any  proprie- 
tor or  proprietors  of  articles  named  in  schedule  C, 
who  shall  furnish  his  or  their  own  die  or  design  for 
stamps,  to  be  used  especially  for  his  or  their  own 
proprietary  articles,  shall  be  allowed  the  following 
discounts,  namely;  On  amounts  purchased  at  one 
time  of  not  less  than  $50  nor  more  than  $500,  five 
per  centum;  on  amounts  over  $500,  ten  per  centum. 
The  Commissioner  of  Internal  Revenue  may  from 
time  to  time  make  regulations  for  the  allowance  of 
such  of  the  stamps  issued  under  the  provisions  of 
this  act  as  may  have  been  spoiled  or  rendered  useless 
or  unfit  for  the  purpose  intended,  or  for  which  the 
owner  may  have  no  use,  or  which  through  mistake 
may  have  been  improperly  or  unnecessarily  used,  or 
where  the  rates  or  duties  represented  thereby  have 
been  paid  in  error  or  remitted,  and  such  allowance 
^all  be  made  either  by  giving  other  stamps  in  lieu 
of  the  stamps  so  allowed  for,  or  by  repaying  the 
amount  or  value,  after  deducting  therefrom,  in  case 
of  repayment,  the  sum  of  five  per  centum  to  the 
owner  thereof. 

Sec.  103.  And  be  it  further  enacted,  That 
it  shall  be  lawful  for  any  person  to  present  to  the 
Commissioner  of  Inland  Revenue  any  instrument, 
and  require  his  opinion  whether  or  not  the  same  is 
chargeable  with  any  duty;  and  if  the  said  Commis- 
sioner shall  be  of  opinion  that  such  instrument  is  not 
chargeable  with  any  stamp  duty,  it  shall  be  lawful 
for  him,  and  he  is  hereby  required,  to  impress  there- 
on a particular  stamp,  to  be  provided  for  that  pur- 
ose,  with  such  word  or  words  or  device  thereon  as 
e shall  judge  proper,  which  shall  signify  and  de- 
note that  such  instrument  is  not  chargeable  with 
gany  stamp  duty;  and  every  such  instrument  upon 
which  the  said  stamp  shall  be  impressed  shall  be 
deemed  to  be  not  so  chargeable,  and  shall  be  received 
in  evidence  in  all  courts  of  law  or  equity,  notwith- 
standing any  objections  made  to  the  same,  as  being 
charged  with  stamp  duty,  and  not  stamped  to  denote 
the  same. 

Sec.  104.  And  be  it  further  enacted,  That 
on  and  after  the  date  on  which  this  act  shall  take 
effect,  no  telegraph  com^ny  or  its  agent  or  em- 
ployee shall  receive  from  any  person  or  transmit  to 
any  person  any  dispatch  or  message  without  an  ad- 
hesive stamp,  denoting  the  duty  imposed  by  this 
act,  being  affixed  to  a copy  thereof,  or  having 
the  same  stamped  thereupon,  and  in  default  thereof 
shall  incur  a penalty  of  $10:  Provided,  that  only 
one  stamp  shall  be  required,  whether  sent  through 
one  or  more  companies. 

Sec.  105.  And  be  it  further  enacted.  That 
on  and  after  the  date  on  which  this  act  shall  take 
effect,  no  express  company  or  its  agent  or  employee 
shall  receive  for  transportation  from  aoy  person,  any 
bale,  bundle,  box,  article,  or  package  of  any  descrip- 
tion, without  either  delivering  to  the  consignor 
thereof  a printed  receipt,  having  stamped  or  affixed 
thereon  a stamp  denoting  the  duty  imposed  by  this 
act,  or  without  affixing  thereto  an  adhesive  stamp  or 
stamps  denoting  such  duties,  and  in  default  thereof 
shall  incur  a penalty  of  $10:  Provided,  That  but  one 
stamped  receipt  or  stamp  shall  be  required  for  each 
shipment  from  one  party  to  another  party  at  the 
same  time,  whether  such  shipment  consists  of  one  or 
more  packages:  And  provided,  also,  that  no  stamped 
receipts  or  stamp  shall  be  required  for  any  bale,  bun- 
dle, box,  article,  or  package  transported  for  the 
Government,  nor  for  such  bales,  bundles,  boxes,  or 
packages  as  are  transported  by  such  companies 
without  cnarge  thereon. 


Seo  106.  And  be^  further  enacted,  That 
all  the  provisions  of  this  act  relating  to  dies, 
stamps,  adhesive  stamps,  and  stamp  duties,  shall  ex* 
tend  to  and  include  (except  where  manifestly  inap- 
plicable) all  the  articles  or  objects  enumerated  in 
schedule  marked  C,  subject  to  stamp  duties,  and  ap- 
ply to  the  provisions  in  relation  thereto. 

Sec.  107.  And  be  it  further  enacted,  That  on  and 
after  the  1st  day  of  August,  1862,  no  person  or  persons, 
firms,  companies,  or  corporations  shall  make,  pre- 
pare and  sell,  or  remove  for  consumption  or  sale, 
drugs,  medicines,  preparations,  compositions,  arti- 
cles, or  things,  including  perfumery,  cosmetics,  and 
playing-cards,  upon  which  a duty  is  imposed  by  this 
act,  as  enumerated  and  mentioned  in  schedule  C,i 
without  affixing  thereto  an  adhesive  stamp  or  label 
denoting  the  duty  before  mentioned,  and  in  default 
thereof  shall  incur  a penalty  of  $10:  Provided, 
That  nothing  herein  contained  shall  apply  to  any 
uncompounded  medicinal  drug  or  chemical,  nor  to 
any  medicine  compounded  according  to  the  United 
States  or  other  national  pharmacopoeia,  nor  of  which 
the  full  and  proper  formula  is  published  in  either  of 
the  dispensatories,  formularies,  or  text-books  in 
common  use  among  physicians  and  apothecaries,  in- 
cluding homeopathic  and  eclectic,  or  in  any  pharma- 
ceutical journal  now  issued  by  any  incorporated  col- 
lege of  pharmacy,  and  not  sold  or  offered  for  sale,  or 
advertised  under  any  other  name,  form,  or  guise 
than  that  under  which  they  may  be  severally  denom- 
inated and  laid  down  in  said  pharmacopoeias,  dis- 
pensatories, text-books,  or  journals,  as  aforesaid,  nor 
to  medicines  sold  to  or  for  the  use  of  any  person,, 
which  may  be  mixed  and  compounded  specially  for 
said  persons,  according  to  the  written  recipe  or  pre- 
scription of  any  physician  or  surgeon. 

Sec.  108.  And'  be  it  further  enacted.  That 
every  manufacturer  or  maker  of  any  of  the  arti- 
cles mr  sale  mentioned  in  schedule  C,  after  the  same 
shall  have  been  so  made,  and  the  particulars  herein- 
before required  as  to  stamps  have  been  complied 
with,  who  shall  take  off,  remove,  or  detach,  or  cause 
or  permit,  or  suffer  to  be  taken  off,  or  removed  or 
detached,  any  stamp,  or  who  shall  use  any  stamp,  or 
any  wrapper  or  cover  to  which  any  stamp  is  affixed, 
to  cover  any  other  article  or  commodity  than  that 
originally  contained  in  such  wrapper  or  cover,  with 
such  stamp  when  first  used,  with  the  intent  to  evade 
the  stamp  duties,  shall  for  every  such  article,  re- 
spectively, in  respect  of  which  any  offense  shall  be 
committed,  be  subject  to  a penalty  of  $50,  to  be  re-  • 
covered,  together  with  the  costs  thereupon  accruing, 
and  every  such  article  or  commodity  as  aforesaia 
shall  be  forfeited. 

Sec.  109.  And  be  it  further  enacted,  That 
every  maker  or  manufacturer  of  any  of  the  arti- 
cles or  commodities  mentioned  in  schedule  C,  as 
aforesaid,  who  shall  sell,  send  out,  remove,  or  de- 
liver any  article  or  commodity,  manufactured  as 
aforesaid,  before  the  duty  thereon  shall  have  been 
fully  paid,  by  fixing  thereon  the  proper  stamp,  as 
in  this  act  provided,  or  who  shall  hide  or  conceal,  or 
cause  to  be  hidden  or  concealed,  or  who  shall  remove 
or  convey  away,  or  deposit,  or  cause  to  be  removed 
or  conveyed  away  from  or  deposited  in  any  place, 
any  such  article  or  commodity,  to  evade  the  duty 
chargeable  thereon,  or  any  part  thereof,  shall  bo 
subject  to  a penalty  of  $100,  together  with  forfeiture 
of  any  such  article  or  commodity:  Provided,  That 
medicines,  preparations,  compositions,  perfumery, 
and  cosmetics,  upon  which  stamp  duties  are  required 
by  this  act,  may,  when  intended  for  exportation,  bo 
manufactured  and  sold,  or  removed  without  having 
stamps  affixed  thereto,  and  without  being  charged 
with  duty,  as  aforesaid;  and  every  manufacturer  or 
maker  of  any  article,  as  aforesaid,  intended  for  ex- 
portation, shall  give  such  bonds  and  be  subject  to 
such  rules  and  regulations  to  protect  the  revenue 
against  fraud  as  may  be  from  time  to  time  prescribed 
by  the  Secretary  of  thb  Treasury, 

Sec.  110.  And  be  It  further  enacted.  That 
every  manufacturer  or  maker  of  any  of  the  arti- 
cles or  commodities,  as  aforesaid,  or  his  chief  work- 
man, agent,  or  superintendent,  shall  at  the  end  of 
each  and  every  month  make  and  sign  a declaration 
in  Writing  that  no  such  article  or  commodity,  as 
aforesaid,'  has,  during  such  preceding  month,  or  time 


23 


when  the  ket  declaration  was  made,  been  removed, 
carried,  or  sent,  or  caused,  or  sujBered,  or  known  to 
have  been  removed,  carried,  or  sent  from  the  premi- 
ses of  such  manufacturer  or  maker,  other  than  such 
as  have  been  duly  taken  account  of  and  charged 
with  the  stamp  duty,  on  pain  of  such  manufacturer 
or  maker  forfeiting  for  every  refusal  or  neglect  to 
make  such  declaration,  $100;  and  if  any  such  manu- 
facturer or  maker,  or  his  chief  workman,  agent,  or 
superintendent,  shall  make  any  false  or  untrue  decla- 
ration, such  manufacturer  or  maker,  or  chief  work- 
man, agent  or  superintendent,  making  the  same, 
shall  forfeit  $500. 

Schedule  B. 

duties. 

Agreement  or  contract,  other  th  those  specified  in  this 
schedule;  any  appraisement  of  value  or  amage,  or  for  any 
other  purpose ; for  every  sheet  or  piece  of  paper  upon  which 
either  of  the  same  shall  be  written,  5 cents  duty. 

Bank  check,  draft,  or  order  for  the  payment  of  any  snm  of 
money  exceeding  $20  drawn  upon  any  bank,  trust  company, 
or  other  person  or  persons,  companies,  or  corporations,  at  sight 
n on  demand,  two  cents. 

Bill  of  exchange  (inland),  draft,  or  order  for  the  pay- 
ment of  any  sum  of  money  exceeding  $20  and  not 
exceeding  $100,  otherwise  than  on  sight  or  on  demand, 
or  any  promissory  note,  except  bank  notes  issued  for  cir- 
cnlation,  for  a sum  exceeding  $20  and  not  exceeding  $100. 
five  cents ; exceeding  $100  and  not  exceeding  $200,  10  cents ; 
exceeding  $200  and  net  exceeding  $350,  15  cents;  exceeding 
$350  and  not  exceeding  $500,  20  cents;  exceeding  $500  and 
not  exceeding  $750,  30  cents;  exceeding  $750  and  not  exceed- 
ing $1,000,  40  cents;  exceeding  $1,000  and  not  exceeding 
■»1, 500,  60  cents ; exceeding  $1,500  and  not  exceeding  $2,500, 
$1;  exceeding  $2,500  and  not  exceeding  $5,000.  $1  50;  and 
for  every  $2,500  or  part  of  $2,500  ia  excess  of  $5,000,  $1. 

Bill  of  exchange  (foreign),  or  letter  of  credit  drawn  in,  hut 
payable  ont  of  the  United  States,  if  drawn  singly,  or  other- 
wise than  in  a set  of  three  or  more,  according  to  the  custom  of 
merchants  and  bankers,  shall  pay  the  same  rates  of  duty  as  in- 
land bills  of  exchange  or  promissory  notes.  If  drawn  in  sets 
of  three  or  more,  for  every  bill  of  each  set  where  the  sum 
made  payable  shall  not  exceed  $150,  or  the  equivalent  thereof 
in  any  foreign  cnrrency  in  which  such  bill  may  be  expressed, 
according  to  the  standard  of  value  fixed  by  the  United  States, 
3 cents ; above  $150  and  not  above  $250,  5 cents ; above  $250 
and  not  above  $500,  10  cents;  above  $500  and  not  above 
$1,000  15  cents ; above  $1,000  and  not  above  $1,500,  20  cents ; 
above  $1,500  and  not  above  $2,250.  30  cents;  above  $2,250 
and  not  above  $3,500,  50  cents;  above  $3,500  and  not  above 
$6,000,  70  cents;  above  $5,000  andnot  above  $7,500,  $1;  and 
^r  every  $2,500  or  parts  thereof  in  excess  of  $7,500,  30  cents. 
' Bill  of  lading  or  receipt  (other  than  charter  party)  for  any 
goods,  merchandise,  or  effects,  to  he  exported  from  a port  or 
place  in  the  United  States  to  any  foreign  port  or  place,  10 
cents. 

Express — For  every  receipt  or  stamp  issued  or  nsed  by 
any  express  company,  or  carrier,  or  person  whose  oc- 
cupation it  is  to  act  as  such,  for  all  boxes,  bales,  packages 
or  bundles,  for  the  transportation  of  which  such  company, 
carrier  or  person,  shall  receive  a compensation  of  not  over  25 
cents,  1 cent. 

When  such  compensation  exceeds  the  snm  of  25  cents,  and 
not  over  $1,  2 cents. 

When  one  or  more  packages  are  sent  to  the  same  address  at 
the  same  time,  and  the  compensation  exceed  $1,  5 cents. 

Bond — For  indemnifying  any  person  who  shall  have  become 
bound  or  engaged  as  surety  for  the  payment  of  any  sum  of 
money,  or  for  the  dne  execution  or  performance  of  the  duties 
of  any  office,  and  to  account  for  money  received  by  virtue 
thereof,  50  cents. 

Bond  of  any  description  other  than  such  as  are  required  in 
legal  proceedings,  and  such  as  are  not  otherwise  charged  in 
this  schedule,  25  cents. 

Certificate  of  stock  in  an  incorporated  company,  25  cents. 

Certificate  of  profits,  or  any  certificate  or  memorandum 
showing  an  interest  in  the  property  or  accumulations  of  any 
incorporated  company,  if  for  a sum  not  less  than  $10  and  not 
exceeding  $50,  10  cents. 

For  a snm  „ exceeding  $50,  25  cents. 

Certificate— Any  certificate  of  damage,  or  otherwise,  and  all 
other  certificates  or  documents  issued  by  any  Port  Warden, 
Marine  Surveyor,  or  other  person  acting  as  such,  25  cents. 

Certificate  of  deposit  of  any  sum  of  money  in  any  hank  or 
trust  company,  or  with  any  banker  or  person  acting  as  such — 

If  for  a snm  not  exceeding  $100,  2 cents. 

• For  a snm  exceeding  $100,  5 cents. 

Certificate  of  any  other  description  than  those  specified,  10 
•ents. 

Charter  Party— Contract  or  agreement  for  the  charter  of  any 
•hip  or  vessel,  or  steamer,  or  any  letter  memorandum,  or  other 
writing  between  the  captain,  master  or  owner,  or  person  act- 
ing as  agent  of  any  ship  or  vessel,  or  steamer,  and  any  other 
person  or  persons  for  or  relating  to  the  charter  of  such  -«hlp  or 
vessel,  or  steamer,  if  the  registered  tunnage  of  such  ^’'ip  or 
vessel,  or  steamer,  does  not  exceed  300  tuns,  $3. 

Exceeding  300  tuns,  and  not  exceeding  600  tuns,  $5. 

Exceeding  600  tuns,  $10. 

Contract — Brokers  note,  or  memorandum  of  sale  of  any 
goods  or  merchandise,  stocks,  bonds,  exchange,  notes  of  hand, 
real  estate,  or  property  of  any  kind  or  description  issued  by 
brokers  or  persons  acting  as  such,  10  cents. 

Conveyance — Deed,  instrument,  or  writing,  whereby  any 
lands,  tenements,  or  other  realty  sold  shall  be  granted,  (leased,) 
assigned,  transferred,  or  otherwise  conveyed  to,  or  vested  in, 
the  purchaser  or  purchasers,  or  any  other  person  or  persons  by 


bis,  her,  or  their  direction,  when  the  consideration  or  valuetx- 
ceeds  $100,  and  does  not  exceed  $500,  .50  cents;  exceeding 
$500,  and  not  exceeding  $1,000,  $1;  exceeding  $1,000,  and 
not  exceeding  $2,500,  $2;  exceeding  $2,500,  and  not  exceed- 
ing $5,000,  $5;  exceeding  $5,000,  and  not  exceeding  $10,000, 
|10:  exceeding  $10,00,  and  not  exceeding  $20,000,  $20;  and  for  every 
additional  $10,000  or  fractional  part  thereof, in  excess  of  $20,0o0,  $20. 

Dispatch,  Telegraphic— Any  dispatch  or  message,  the  charge  for  which 
for  the  first  ten  words  does  not  exceed  20  cents,  1 cent. 

When  the  charge  for  the  first  ten  words  exceeds  20  cents,  3 cents. 

Entry  of  any  goods,  wares,  or  merchandise  at  the  Custom  Hons^ 
either  lor  consumption  or  warehousing,  not  exceeding  $100  in  value, 
cents. 

Exceeding  $100,  and  not  exceeding  $500  in  value, ,60  cents. 

Exceeding  $500  in  value,  $1. 

Entry  for  the  withdrawal  of  any  goods  or  merchandise  from  bonded, 
warehouse,  60  cents. 

Insurance,  Life — Policy  of  insurance,  or  other  Instrument  by  whatever 
name  the  same  shall  he  called,  whereby  any  insurance  shall  be  made 
upon  any  life  or  lives— When  the  amount  insured  shall  not  exceed  $1,000, 

S5  cents.  Exceeding  $1,000,  and  not  exceeding  $5,000, 60  cents.  Exceed- 
ing $5,000,  $1. 

Insurance,  Marine,  Inland,  and  Eire — Each  policy  of  insurance,  or 
other  instrument,  by  whatever  name  the  same  shall  he  called , by  which 
insurance  shall  be  made  or  renewed,  upon  property  of  any  description, 
whether  against  perils  by  the  sea  or  by  fire,  or  any  other  peril  of  any  kinm 
made  by  any  insurance  company,  or  its  agents,  or  by  any  other  company 
or  person,  26  cents. 

Lease,  agreement,  memorandnm,  or  contract  for  the  hire, 
nse,  or  rent  of  any  land,  tenement,  or  portion  tiicreof— li  for 
a period  of  time  not  exceeding  three  years,  50  cents. 

If  for  a period  exceeding  threo  years,  $1. 

Manifest  for  Custom-House  entry  or  clearance  of  the  cargfc 
of  any  ship,  vessel,  or  steamer  for  a foreign  port— If  the  regis* 
tered  tunnage  of  such  ship,  vessel  or  steamer  does  not  exceed 
300  tuns,  $1. 

Exceeding  300  tuns,  and  not  exceeding  600  tuns,  $3. 

Exceeding  600  tnns,  $5. 

Mortgage  of  lands,  estate,  or  property,  real  or  personal,  her- 
itable or  movable  whatsoever,  where  the  same  shall  he  made 
as  a security  for  the  payment  of  any  definite  and  certain  snm 
of  money  lent  at  the  time  or  previously  due  and  owing  or  for- 
borne to  be  paid,  being  payable ; also  any  conveyance  of  any 
lands,  estate,  or  property  whatsoever,  in  tmst  to  be  sold  o* 
otherwise  converted  into  money,  which  shall  be  intended 
only  as  security,  and  shall  he  redeemable  before  the  sale  or 
other  disposal  thereof,  either  by  express  stipulation  or  other- 
wise ; or  anyr  personal  bond  given  as  security  for  the  payment 
of  any  definite  or  certain  sum  of  money  exceeding  $100,  and 
not  exceeding  $500,  50  cents. 

Exceeding  $500,  andnot  exceeding  $1,000,  $1. 

Exceeding  $1,000,  and  not  exceeding  $2,500,  $2. 

Exceeding  $2,500,  and  not  exceeding  $5,000.  $5. 

Exceeding  $5,000,  and  not  exceeding  $10,000,  $10. 

Exceeding  $10,000,  and  not  exceeding  $20,000,  $15. 

And  for  every  additional  $10,000,  or  fractional  part  thereof 
in  excess  of  $20,000,  $10. 

Passage  Ticket— By  any  vessel  from  a port  in  the  United 
States  to  a foreign  port,  if  less  than  $30,  50  cents. 

Exceeding  $30,  $1. 

Power  of  Attorney  for  the)  sale  or  transfer  of  any  stoek, 
bonds,  or  scrip,  or  for  the  collection  of  any  dividends  or  inter- 
est thereon,  25  cents. 

Power  of  Attorney  or  proxy  for  voting  at  any  election  foa|||b 
officers  of  any  incorporated  company  or  society,  except  reU-^ 
gions,  charitable,  or  literary  societies,  or  public  cemeteries^ 

10  cents. 

Power  of  Attorney  to  receive  or  collect  rent,  25  cents. 

Power  of  Attorney  to  sell  and  convey  real  estate,  or  to  rent 
or  lease  the  same,  or  to  perf6rm  any  and  aU  other  acts  not 
hereinbefore  specified,  $1. 

Probate  of  Will,  or  Letters  of  Administration— Where  thf 
estate  and  effects  for  or  in  respect  of  which  such  probate  ol 
letters  of  administration  applied  for  shall  be  sworn  or  declared 
not  to  exceed  the  value  of  $2,500.  50  cents. 

To  exceed  $2,500  and  not  exceeding  $5,000,  $1. 

To  exceed  $5,000  and  not  exceeding  $20,000,  $2. 

To  exceed  $20,000  and  not  exceeding  $50,000,  $5. 

To  exceed  $50,000  and  not  exceeding  $100,000,  $10. 
Exceeding  $100,000  andnot  exceeding  $150,000,  $20. 

And  for  every  additional  $50,000  or  fractional  part  thereof 
$10.' 

Protest-i-Upon  the  protest  of  every  note,  hill  of  exchange, 
acceptance,  check  or  draft,  or  any  marine  protest,  whether 
rotested  by  a notary  public  or  by  any  other  officer  who  may 
e authorized  by  the  law  of  any  State  or  States  to  make  such 
protest,  25  cents. 

Warehouse  Receipt,  for  any  goods,  merchandise,  or  prop- 
erty of  any  kind  held  on  storage  in  any  puhUc  or  pri 
vate  warehouse  or  yard,  25  cents. 

Legal  Documents — Writ  or  other  original  process  by  which 
any  suit  is  commenced  in  any  court  of  record,  either  law  or 
equity,  50  cents ; provided  that  no  writ,  summons,  or  other 
process  issued  by  a Justice  of  the  Peace,  or  issued  in  any 
criminal  suits  commenced  by  the  Unitod  States  or  any  State, 
shall  be  subject  to  the  payment  of  stamp  duties;  and  pro- 
vided, further,  that  the  stamp  duties  imposed  by  the  forego- 
ing schedule  B,  on  manifests,  bills  of  lading,  and  passage  tick- 
ets, shall  not  apply  to  steamboats  or  other  vessels  plying  be- 
tween ports  of  the  United  States  and  ports  in  British  North 
America. 

Schedule  C- 

Medicines  or  Preparations — For  and  upon  eve^  packet, 
box,  bottle,  pot,  phial,  or  other  inclosi^re  containing  pills, 
powders,  tinctures,  troches,  or  lozenges,  sirups,  cor  iais,  bit- 
ters, anodynes,  tonics,  plasters,  liniments,  salves,  ointments, 
pastes,  drops,  waters,  essences,  spirits,  oils,  or  other  prepara- 
tions or  compositions  whatsoever,  made  or  sold,  or  removed 
for  consumption  and  sale,  by  any  person  or  persons  whatever, 
wherein  the  person  making  or  preparing  the  same  has,  or 
claims  to  have,  any  private  forntala  or  occult  secret  -n:  art  for 


24 


Jlie  making  or  preparing  the  same,  or  which  are  prepared,  ut- 
tered, vended,  or  exposed  for  sale  under  any  letters  patent,  or 
held  out  or  recommended  to  the  public  by  the  makers,  vend* 
eis,  or  proprietors  thereof  as  proprietary  medicines,  or  as 
remedies  or  specifics  for  any  disease,  diseases,  or  affections 
whatever,  affecting  the  human  or  animal  body,  as  follows: 
where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
with  its  contents,  shall  not  exceed,  at  the  retail  price  or  value, 
the  sum  of  25  cents,  Ic. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  in- 
elosure,  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  25  cents,  and  not  exceed  the  retail  price  or  value  of 
60  cents,  2c. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  in« 
eloBure,  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  50  cents,  and  shall  not  exceed  the  retail  price  or 
value  of  75  cents,  3c. 

When  such  packet,  box,  bottle,  pot,  phial,  or  other  in* 
eloBure.  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  seventy-five  cents,  and  shall  not  exceed  the  retail 
price  or  value  of  $1,  4c. 

When  such  packet,  box,  bottle,  pot,  phial,  or  other  in- 
•losure,  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  $1,  for  each  and  every  50  cents  or  fractional  part 
thereof  over  and  above  $1,  as  before  mentioned,  an  ad* 
^tional  2c. 

Perfumery  and  Cosmetics— For  and  upon  every  packet,  box, 
bottle,  pot,  phial,  or  other  inclesure,  containing  any  essence, 
extract,  toilet  water,  cosmetic,  hair  oil,  pomade,  hairdressing, 
hair  restorative,  hair  dye,  tooth  wash,  dentrifice,  tooth  paste^ 
aromatic,  cachous,  or  any  similar  articles,  by  whatsoever 
name  the  same  heretofore  have  been,  now  are,  or  may  here- 
after be  called,  known,  or  distinguished,  used  or  applied,  or  to 
be  used  or  applied  as  perfumes  or  applications  to  the  hair, 
mouth,  or  skin,  made,  prepared,  and  sold  or  removed  for  con- 
sumption and  sale  in  the  United  States,  where  such  packet, 
box,  bottle,  pot,  phial,  or  ether  inclosure,  with  its  contents, 
shall  not  exceed  at  the  retail  price  of  value  the  sum  of  25 
aents,  Ic. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclos- 
tSre,  with  its  contents,  shall  exceed  the  retail  price  or  value 
af  25  cents,  and  shall  not  exceed  the  retail  price  or  value  of  50 
«ents,  2 cents. 

where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclos* 
nre,  with  its  contents,  shall  exceed  the  retail  price  or  value  of 
60  cents,  and  shall  not  exceed  the  retail  price  or  value  of  75 
Vonts,  3 cents. 

where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclos- 
nre,  with  its  contents,  shall  exceed  the  retail  price  or  value 
of  75  cents,  and  shall  not  exceed  the  retail  price  or  value  of 
Ibl,  4 cents. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclos* 
Sre,  with  its  contenFs,  shall  exceed  the  retail  price  or  value  of 
m,  for  each  and  every  50  cents  or  fractional  part  thereof  over 
and  above  the  $1,  as  before  mentioned,  an  additional  2 cents. 

Playing  Cards — For  and  upon  every  pack  of  whatever  num- 
ber, when  the  price  per  pack  does  not  exceed  18  cents,  1 cent ; 
over  18  cents,  and  not  exceeding  25  cents  per  pack,  2 cents ; 
over  25  and  not  exceeding  30  cents  per  pack,  3 cents ; over 
80  and  not  exceeding  36  cents  per  pack,  4 cents ; over  36  cents 
per  pack  5 cents. 

^liegacies  and  DistribntiTe  Shares  of  Personal 
Property. 

Sec.  111.  And  be  it  farther  enacted,  That 
any  person  or  persons  having  in  charge  or  trnst, 
as  administrators,  executors,  or  trustees  of  any  lega- 
eies^or  distributive  shares  arising  from  personal  prop- 
erty, as  aforesaid,  shall  exceed  the  sum  of  $1,000  in 
actual  value,  passing  from  any  person  who  may  die  af- 
ter the  passage  of  this  act  possessed  of  such  property, 
wther  by  will  or  by  the  intestate  laws  of  any  State 
or  Territory,  or  any  part  of  such  property  or  interest 
therein,  transferred  by  deed,  grant,  bargain,  sale,  or 
gift,  made  or  intended  to  take  effect  in  possession  or 
enjoyment  after  the  death  of  the  grantor  or  bar- 
gainor, to  any  person  or  persons,  or  to  any  body  or 
bodies  politic  or  corporate,  in  trust  or  otherwise, 
ehall  be,  and  hereby  are,  made  subject  to  duty  or  tax, 
to  he  paid  to  the  United  States,  as  follows,  that  is  to 
say: 

First  : Where  the  person  or  persons  entitled  to 
any  beneficial  interest  in  such  property  shall  be  the 
lineal  issue  or  lineal  ancestor,  brother  or  sister,  to 
the  person  who  died  possessed  of  such  property,  as 
aforesaid,  at  and  after  the  rate  of  75  cents  for  each 
and  every  hundred  dollars  of  the  clear  value  of  such 
interest  in  such  property. 

Second  : Where  the  person  or  persons  entitled  to 
any  beneficial  interest  in  such  property  shall  be  a 
descendant  of  a brother  or  sister  of  the  person  who 
died  possessed,  as  aforesaid,  at  and  after  the  rate  of 
50  for  each,  and  every  hundred  dollars  of  the  clear 
▼alue  of  such  interest. 

Third  : Where  the  person  or  persons  entitled  to 
any  beneficial  interest  in  such  property  shall  be  a 
brother  or  sister  of  the  father  or  mother,  or  a 
descendant  of  a brother  or  sister  of  the  father  or 
mother  of  the  person  wno  died  possessed,  as  afore- 


said, at  and  after  the  rate  of  $3  for  each  and  every 
hundred  dollars  of  the  clear  value  of  such  interest. 

Fourth  : Where  the  person  or  persons  entitled  to 
any  beneficial  interest  in  such  property  shall  he  a 
brother  or  sister  of  the  grandfather  or  grandmother, 
or  a descendant  of  the  brother  or  sister  of  the  grand- 
father or  grandmother  of  the  person  who  died  pos- 
sessed, as  aforesaid,  at  and  after  |the  rate  ol  $4  for 
each  and  every  hundred  dollars  of  the  clear  value  of 
Buch  interest. 

Fifth : Where  the  person  or  persons  entitled  to 
any  beneficial  interest  in  such  property  shall  he  in 
any  other  degree  of  collateral  consanguinity  than  is 
hereinbefore  stated,  or  shall  he  a stranger  in  blood 
to  the  person  who  died  possessed,  as  aforesaid,  or 
shall  be  a body  politic  or  corporate,  at  and  after  the 
rat©  of  $5  for  each  and  every  $100  of  the  clear  value 
of  such  interest:  Provided,  That  all  legacies  or  prop- 
erty passing  by  will,  or  by  the  laws  of  any  State  or 
Territory,  to  husband  or  wife  of  the  person  who  died 
possessed,  as  aforesaid,  shall  be  exempt  &om  tax  or 
duty. 

Sec.  112.  And  be  it  farther  enacted,  That  tl\e  tax 
or  duty  aforesaid  shall  be  a lien  and  char&re  upon  the 
property  of  every  person  who  may  die,  as  afore- 
said, until  the  same  shall  he  fully  paid  to  and  dis- 
charged by  the  United  States;  and  every  executor, 
administrator,  or  other  person  who  may  take  the 
harden  or  trnst  of  administration  upon  such  property 
shall,  after  taking  such  burden  or  trust,  and  before 
paying  or  distributing  any  portion  thereof  to  the  leg- 
atees or  any  parties  entitled  to  beneficial  interest 
therein,  pay  to  the  Collector  or  Deputy  Collector  of 
the  district  the  amount  of  the  duty  or  tax,  as  afore- 
said, and  shall  also  make  and  render  to  the  Assistant 
Assessor  of  the  district  a schedule,  list,  or  statement 
of  the  amount  of  such  property,  together  with  the 
amount  of  duty  which  has  accrued  or  should  accrue 
thereon,  verified  by  his  oath  or  affirmation,  to  he  ad% 
ministered  and  certified  thereon  by  some  magistrate 
or  officer  having  lawful  power  to  administer  such 
oaths,  in  such  form  and  manner  as  may  he  prescribed 
by  the  Commissioner  of  Internal  Eevenne,  which 
schedule,  list,  or  statement  shall  contain  the  names 
of  each  and  every  person  entitled  to  any  beneficial 
interest  therein,  together  with  the  clear  value  of 
such  interest,  which  schedule,  list,  or  statement  shall 
he  by  him  delivered  to  such  Collector;  and  upon 
such  payment  and  delivery  of  such  schedule,  list,  or 
statement,  said  Collector  or  Deputy  Collector  shall 
grant  to  such  person  paying  such  duty  or  tax  a re- 
ceipt or  receipts  for  the  same  in  duplicate,  which 
shall  be  prepared  as  hereinafter  provided;  such 
receipt  or  receipts,  duly  signed  and  delivered  by  such 
Collector  or  Deputy  Collector,  shall  be  sufficient  evi- 
dence to  entitle  the  person  who  paid  such  duty  or 
tax  as  having  taken  the  burden  or  trust  of  admmis- 
tering  such  property  or  personal  estate  to  be  allowed 
for  such  payment  by  the  person  or  petsons  entitled 
to  the  beneficial  interest  in  respect  to  which  such  tax 
or  duty  was  paid;  and  such  person  administering 
such  property  or  personal  estate  shall  be  credited 
and  allowed  such  payment  by  every  tribunal  which, 
by  the  laws  of  any  State  or  Territory,  is  or  may  he 
empowered  to  decide  upon  and  settle  the  accounts  of 
executors  and  administrators;  and,  in  case  such  per- 
son who  has  taken  the  burden  or  trust  of  administer- 
ing upon  any  such  property,  or  personal  estate,  shall 
refuse  or  neglect  to  pay  the  aforesaid  duty  or  tax  to 
the  Collector  or  Deputy-Collector,  as  aforesaid, 
within  the  time  hereinbefore  provided,  or  shall 
neglect  or  refuse  to  deliver  to  said  Collector  or 
Deputy-Collector  the  schedule,  list,  or  statement  ol 
such  legacies,  property,  or  personal  estate,  under 
oath,  as  aforesaid,  or  shall  deliver  to  said  Collector 
or  Deputy-Collector  a false  schedule  or  statement  ol 
such  legacies,  property  personal  estate,  or  give  the 
names  and  relationship  of  tbe  persons  entitled 
beneficial  interests  therein  untruly,  or  shall  not  truly 
and  correctly  set  forth  and  state  therein  the  clear 
value  of  such  beneficial  interest;  or  where  no  ad- 
ministration upon  such  property  or  personal  estate 
shall  have  been  granted  or  allowed^  under  existing 
laws,  the  proper  officer  of  tbe  United  States  shall 
commence  such  proceedings  in  law  or  equity  before 
any  Court  of  the  United  States  as  may  be  proper  and 
necessary  to  enforce  and  realize  the  lien  or  charge 


25 


upon  finch  property  or  personal  estate,  or  any  pan 
thereof,  for' which  sach  tax  or  duty  has  not  been  truly 
and  justly  paid.  Under  such  proceedings  the  rate  of 
duty  or  tax  enforaed  shall  be  the  highest  rate  im* 
posed  or  assefised  by  this  act,  and  shall  be  in  the  name 
of  the  United  States  against  such  person  or  persons 
as  may  have  the  actual  or  constructive  custody  or 
possession  of  such  property  or  personal  estate,  or 
any  part  thereof,  and  shall  subject  such  property  or 
personal  estate,  o>ahy  portion  of  the  same,  to  be 
sold  upon  the  judgment  or  decree  of  euch  court,  and 
from  the  proceeds  of  such  sale,  the  amount  of  such 
tax  or  duty,  together  with  all  costs  and  expenses  of 
every  description  to  be  allowed  by  such  court,  shall 
be  first  paid,  and  the  balance,  if  any,  deposited 
according  to  the  order  of  such  court,  to  be  paid  under 
its  direction  to  such  person  or  persons  as  shall  estab- 
lish their  lawful  title  to  the  same.  The  deed  or 
deeds,  or  any  proper  conveyance  of  such  property  or 
personal  estate,  or  any  portion  thereof,  so  sold  under 
•uch  judgment  or  decree,  executed  by  the  officer 
lawfully  charged  with  carrying  the  same  into  effect, 
shall  vest  in  the  purcnase  thereof  all  title  of  the 
delinquent  to  the  property  or  personal  estate  sold 
under  and  by  virtue  of  such  judgment  or  decree,  and 
■hall  release  every  other  portion  of  such  preperty  or 
personal  estate  from  the  lien  or  charge  thereon 
created  by  this  act.  And  every  person  or  persons, 
who  shall  have  in  hi*  possession,  charge,  or  custody, 
any  record,  file,  or  paper  containing  or  supposed  to 
contain  any  information  concerning  such  property  or 
personal  estate,  as  aforesaid,  passing  from  any  person 
who  may  die,  as  aforesaid,  shall  exhibit  the  same  at 
the  request  of  the  Collector  of  the  revenue,  his 
deputy,  or  agent,  and  to  any  law  officer  of  the  United 
States,  in  the  performance  of  his  duty  under  this  act, 
bis  deputy  or  agent,  who  may  desire  to  examine  the 
flame;  and  if  any  such  person,  having  in  his  possea- 
■esflion,  charge,  or  custody,  any  such  records,  files,  or 
papers,  shall  refuse  or  neglect  to  exhibit  the  same  on 
request,  as  aforesaid,  he  shall  forfeit  and  pay  the 
sum  of  |500;  and  in  case  of  any  delinquency  in 
making  the  shedule,  list,  or  statement,  or  in  the  pay- 
ment of  the  duty  or  tax  accruing,  or  which  should 
accrue  thereon,  the  assessment  and  collection  shall 
be  made  as  provided  for  in  the  general  provisions  of 
thifi  act;  Provided,  In  all  legal  controversies  where 
■uch  deed  or  title  shall  be  the  subject  of  judicial  in- 
▼estigation  the  recital  in  said  deed  shall  be  presumed 
to  be  true,  and  that  the  requirements  of  the  law  had 
been  complied  with  by  the  officers  of  the  Govern- 
ment. 

Sic.  113.  And  be  it  farther  enacted.  That  when- 
ever, by  this  act,  any  license,  duty,  or  tax  of  any 
description  has  been  imposed  on  any  corporate  body, 
or  property  of  any  incorporated  company,  it  shall 
be  lawful  for  the  Commissioner  of  Internal  Eevenue 
to  prescribe  and  determine  in  what  district  such  tax 
■hall  be  assessed  and  collected,  and  to  what  officer 
thereof  the  official  notices  required  in  that  behalf 
fihaU  be  given,  and  of  whom  payment  of  such  tax 
■hall  be  demanded. 

Sec.  114.  And  be  it  farther  enacted.  That  all*  ar- 
ticles upon  which  duties  are  imposed  by  the  provis- 
ions of  this  act,  which  shall  be  found  in  the  posses- 
sion of  any  person  or  persons  for  the  purpose  of  be- 
ing sold  by  such  person  or  persons  in  fraud  thereof, 
and  with  the  design  to  avoid  payment  of  said  duties, 
may  he  seized  by  any  collector  or  deputy  collector 
who  shall  have  reason  to  belie  v^e  that  the  same  are 
possessed  for  the  purpose  aforesaid,  and  the  same 
■hall  be  forfeited  to  the  United  States.  And  the  pro- 
ceedings to  enforce  said  forfeiture  shall  be  in  the  na- 
ture of  a proceeding  in  rem  in  the  Circuit  or  District 
Court  of  the  United  States  for  the  district  where 
■nch  seizure  is  made,  or  in  any  other  court  of  com- 
petent jurisdiction.  And  any  person  who  shall  have 
in  his  possession  any  such  articles  for  the  purpose  of 
■elling  the  same  with  the  design  of  avoiding  pay- 
ment of  the  duties  imposed  thereon  by  this  act,  shall 
bf  hable  to  a penalty  of  $100,  to  be  recovered  as 
hereinbefore  provided. 

Appropriation* 

Sec.  115.  And  be  it  further  enacted.  That 
the  pay  of  the  assessors,  assistant-assessors,  col- 


lectors, and  deputy-collectors,' shall  be  paid  out  of 
the  accruing  internal  duties  or  taxes  before  the  same 
Is  paid  into  the  Treasury,  according  to  such  regula- 
tions as  the  Commissioner  of  Internal  Revenue, 
under  the  direction  of  the  Secretary  of  the  Treasury, 
shall  prescribe ; and  for  the  purpose  of  paying  the 
Ccmmissioner  of  Internal  Revenue  and  clerks, 
procuring  dies,  stamps,  adhesive  stamps,  paper,* 
printing  forms  and  regulations,  advertising,  and  any 
other  expenses  of  carrying  this  act  into  effect,  the 
sum  of  $500,000  shall  be,  and  hereby  is,  appropriated, 
or  80  much  thereof  as  may  be  necessary. 

Allowance  and  Drawback. 

Sec.  116.  And  be  it  further  enacted,  That 
from  and  after  the  date  on  which  this  act  takes 
effect  there  shall  be  an  allowance  or  drawback  on 
all  articles  on  which  any  internal  duty  or  tax  shall 
have  been  paid,  except  raw  or  unmanufactured 
cotton,  equal  in  amount  to  the  duty  or  tax  paid 
thereon,  and  no  more,  when  exported,  the  evidence 
that  any  such  duty  or  tax  has  been  paid,  to 
furnished  to  the  satisfaction  of  the  Commissioner  of 
Internal  Revenue  by  such  person  or  persons  as  shall 
claim  the  allowance  or  drawback,  and  the  amount  to 
be  ascertained  under  such  regulations  as 
shall,  from  time  to  time,  be  prescribed  by  the  Com- 
missioner of  Internal  Revenue,  under  the  direction  of 
the  Secretary  of  the  Treasury,  and  the  same  shall  be 
paid  by  the  warrant  of  the  Secreta^^  of  the  Treas- 
ury on  the  Treasurer  of  the  United  States  out 
of  any  money  arising  from  internal  duties  not  other- 
wise appropriated:  Provided,  That  no  aUowanee 
or  drawback  shall  be  made  or  had  far  any 
amount  claimed  or  due  less  than  $20,  anything  in 
this  act  to  the  contrary  notwithstanding.  And,  Pro- 
vided further,  That  any  certificate  of  drawback  for 
goods  exported  issued  in  pursuance  of  this  act,  may, 
under  such  regulations  as  shall  be  prescribed  by  the 
Secretary  of  the  Treasury  he  received  by  the  col- 
lector or  his  deputy  in  payment  of  duties  under  this 
act;  and  the  Secretary  of  the  Treasury  may  make 
such  regulations  with  regard  to  the  form  of  said  cer- 
tificates, and  the  issuing  thereof  as  in  his  judgment 
may  be  necessary.  And  provided  further,  That  in 
computing  the  allowance  or  drawback  upon  articled 
manufactured  exclusively  of  cotton,  when  exported, 
there  shall  be  allowed,  in  addition  to  the  three,  per 
centum  duty  which  shall  have  been  paid  on  such  ar- 
ticles, a drawback  of  five  mills  per  pound  upon  suck 
articles,  in  all  cases  where  the  duty  imposed  by  thi^ 
act  upon  the  cotton  used  in  the  manufacture  thereof 
has  been  previously  paid;  the  amount  of  said  al- 
lowance to  be  ascertained  in  such  manner  as  may  he 
prescribed  by  the  Commissioner  of  Internal  Rev- 
enue, under  the  direction  of  the  Secreta,ry  of  the 
Treasury. 

Sec.  117.  And  be  it  further  enacted.  That 
if  any  person  or  persons  shall  fraudulently  claim 
or  seek  to  obtain  an  allowance  or  drawback  on 
goods,  wares,  or  merchandise,  on  which  no  internal 
duty  shall  have  been  paid,  or  shall  fraudulently 
claim  any  greater  allowance  or  drawback  than  the 
duty  actually  paid,  as  aforesaid,  such  person  or  per- 
sons shaU  forfeit  triple  the  amount  wrongfully  or 
fraudulently  claimed  or  sought  to  he  obtained,  or  the 
sum  of  $500,  at  the  election  of  the  Secretary  of  the 
Treasury,  to  he  recovered  as  in  other  cases  of  forfeife* 
nre  provided  for  in  the  general  provisions  of  this 
act. 

Sec.  118.  And  be  it  further  enacted.  That 
the  sum  of  $60,000,  appropriated  to  complete  the 
capitol  in  New-Mexico,  by  the  second  section  of  an 
act  of  Congress  approved  June  25,  1860,  and  the  sum 
of  $50,000,  appropriated  for  miliary  roads  in  New- 
Mexico,  by  act  of  Congress,  approved  March  2, 1861, 
be,  and  the  same  are  hereby  credited  to  the  Territory 
of  New-Mexico  in  payment  of  the  direct  annual  tax 
of  $62,648  levied  upon  said  Territory  under  the 
eighth  section  of  an  act  of  Congress  approved 
August  5, 1861,  to  be  taken  up  on  account  of  said 
direct  tax  under  said  act,  as  the  same  may  fall  due 
to  the  United  States  from  said  Territory. 

8ic.  119.  And  he  'it  farther  enacted,  That 


26 


so  much  of  an  act  entitled,  “ An  Act  to  provide 
increased  revenues  from  imports,  to  pay  interest  on 
the  public  debt,  and  for  other  purposes,”  approved 
August  5,  1861,  as  imposes  a direct  tax  of  $20,000,000 
on  the  United  States,  shall  be  held  to  authorize 
the  levy  and  collection  of  one  tax  to  that  amount. 
And  no  other  tax  shall  be  levied  under  and  by  vir- 
. tne  thereof  until  the  first  day  of  April,  1865,  when 
the  same  shall  be  in  full  force  and  virtue. 


Noth. — The  United  States  Internal  Revenue  Act,  passed 
at  the  Second  Session  of  the  XXXVIIth  Congress,  was  con- 
siderably changed  by  an  Amendatory  Act,  passed  March  3, 
1863.  In  the  succeeding  pages,  the  latter  law  is  given  exactly 
as  it  passed  Congress,  and,  in  addition,  an  alphabetical  table 
of  the  rates  of  duty  imposed  by  both  laws.  This  table, 
therefore,  shows  the  rates  as  they  now  stand. 


THG  Al^ENDATORlT  ACT. 


AN  ACT  to  amend  an  act  entitled  “An  act  to  provide  inter- 
nal revenue  to  support  the  Government  and  pay  interest 
on  the  pubHc  debt,”  approved  July  1, 1862,  and  for  other 
purposes. 

Be  it  enacted,  hy  the  Senate  and  House  of  Repre- 
sentatives of  the  United  States  of  America  in  Con- 
gress assembled,  That  “An  act  to  provide  internal 
revenue  to  support  the  Government  and  pay  interest 
on  the  public  debt,”  approved  July  1,  1862,  be,  and 
the  same  hereby  is,  amended  as  hereinafter  set  forth, 
namely: 

That  wherever  any  written  notice,  or  other  in* 
strument  in  writing,  is  required,  the  same  shall  be 
lawful  if  written  or  partly  written  and  printed. 

That  section  11  be  and  hereby  is  amended  so  as  to 
authorize  Assistant  Asses  sors  to  perform  any  duties 
therein  imposed  upon  Assessors. 

That  section  19  be  so  amended  that  the  Deputy 
Collector,  as  well  as  the  Collector,  may  perform  all 
the  duties  required  of  the  said  Collector  in  the  said 
section ; and  any  notice  required  by  said  section  to 
persons  who  neglect  to  pay  their  taxes  may  be  sent 
by  mail  or  left  at  the  dwellings  or  usual  places  of 
business  of  such  persons,  if  any  they  have,  written 
or  printed,  and  said  notice  shall  state  the  amount  of 
duty  or  tax  for  which  such  persons  are  liable,  in- 
clumng  the  10  per  centum  additional,  as  provided  for 
in  said  section,  demanding  payment  of  the  same; 
^ and  with  respect  to  all  such  duties  or  taxes  as  are 
not  included  in  the  annual  Ksts  as  provided  for  in 
said  section,  and  all  taxes  and  duties  the  collection 
of  which  is  not  otherwise  provided  for  in  said  act, 
it  shall  be  the  duty  of  each  Collector,  in  person  or 
by  deputy,  to  demand  payment  therefor,  in  the  man- 
ner provided,  within  ten  days  from  and  after  the 
expiration  of  the  time  within  which  such  duty  or 
tax  should  have  been  paid;  and  any  copy  of 
distraint  shall  be  left  at  the  dwelling  or  usual  place 
of  business  of  the  owner  or  possessor  of  the  prop- 
erty distrained;  Provided,  That  such  special  demand 
shall  not  be  necessary  in  respect  to  taxes  assessed 
by  section  77  of  said  act. 

That  section  28  be  and  hereby  is  amended  by 
striking  out  the  words  “ forfeit  and  pay  the  sum  of 
$500,”  and  inserting  in  lieu  thereof  “upon  convic- 
tion thereof  by  a court  of  competent  jurisdiction, 
forfeit  and  pay  the  sum  of  $500,  or  be  imprisoned 
for  a term  not  exceeding  two  years,  at  the  discretion 
of  the  court.” 

That  section  43  be  amended  by  striking  out  the 
following  words:  “ and  any  person  who  shall  use 
any  cask  or  package  so  marked,  for  the  purpose  of 
selling  spirits  of  a quality  different  from  that  so  in- 
spected, shall  be  subject  "to  a like  penalty  for  each 
cask  or  package  so  used,”  and  'inserting  in  lieu 
thereof  “ and  any  person  who  shall  fraudulently 
use  any  cask  or  package  so  marked  for  the  purpose 
of  selling  any  other  spirits  than  that  so  inspected,  or 
for  selling  spirits  of  a quality  or  quantity  different 
from  that  so  inspected,  shall  be  subject,  to  a like 
penalty,  as  provided,  for  each  cask  or  package  so 
used.” 

That  section  44  be  and  hereby  is  amended,  by 
striking  out  the  words  “to  be  contiguous  to  such 
distillery.” 


That  section  55  be  and  hereby  is  amended,  by  in- 
serting after  the  words  “ shall  not  be  paid  at  the 
time  of  rendering  the  account  of  the  same  as  herein 
required,”  the  words  “ or  at  the  time  when  they 
shall  have  become  payable.” 

liicenses. 

That  section  64  be  and  hereby  is  so  amended, 
“ That  no  license  shall  be  required  of  an  attorney 
having  taken  out  a license  aseuch  in  consequence  of 
being  employed  to  purchase,  rent,  or  sell  real  estate, 
or  to  collect  rent  thereon  for  others  in  the  ordinary 
course  of  business;”  in  paragraph  number  16,  by  in- 
serting after  the  word  "“taverns”  the  words  “or 
eating-houses;”  by  adding  to  paragraph  number 
28  the  following  words:  “Nor  shall  apothecaries 
who  have  taken  out  a license  as  such  be  required  to 
take  out  a license  as  retail  dealers  in  liquors  in  con- 
sequence of  selling  alcohol;”  and  in  paragraph  num- 
ber 29,  by  inserting  after  tUe  word  “ merchandise,” 
“ or  who  shall  manufacture  by  hand  or  machinery, 
for  any  other  person  or  persons,  goods,  wares,  or 
merchandise.” 

That  section  64  be  and  hereby  is  further  amended 
by  adding,  at  the  end  thereof,  the  following  para- 
graphs: 

“ 34.  Architects  and  civil  engineers  shall  pay  $10 
for  each  license.  Every  person  whose  business  it  is 
to  plan,  design  or  superintend  the  construction  of 
buildings  or  ships,  or  of  roads  or  bridges,  or  canals 
or  railroads,  shall  be  regarded  as  an  architect  and 
civil  engineer  under  this  act : Provided,  That  this 
shall  not  include  a practical  carpenter  who  labors 
on  a building. 

“ 35.  Builders  and  contractors  shall  pay  $25  for 
each  license.  Every  person  whose  business  it  is  to 
construct  buildings,  op  ships,  or  bridges,  or  canals, 
or  railroads,  by  contract,"  shall  be  regarded  as  a 
builder  and  contractor  under  this  act:  Provided, 
That  no  license  shall  be  required  from  ai^  person 
whose  building  contracts  do  not  exceed  $2,500  in 
any  one  year. 

“36.  Stallions  and  jacks,  owners  of,  shall  pay 
$10  for  each  license.  Every  person  who  keeps  a 
male  horse  or  a jackass  for  the  use  of  mares,  requiring 
or  receiving  pay  therefor,  shall  be  required  to  take 
out  a license  under  this  act,  which  shail  contain  a 
brief  description  of  the  animal,  its  age,  and  place  or 
places  where  used  or  to  be  used:  Provided,  That 
all  accounts,  notes,  or  demands,  for  the  use  of  any 
such  horse  or  jack  without  a license,  as  aforesaid, 
shall  be  invalid  and  of  no  force  in  any  court  of  law 
or  equity 

“ 37.  Lottery  ticket  dealers  shall  ^ pay  $1,000  for 
each  license.  Every  person,  association,  firm,  or 
corporation  who  shall  make,  sell,  or  offer  to  sell  lot- 
tery tickets  or  fractional  parts  thereof,  or  any  token, 
certificate,  or  device  representing  or  intended  to 
represent  a lottery  ticket  or  any  fractional  part 
thereof,  or  any  policy  of  numbers  in  any  lottery, 
or  shall  manage  any  lottery  or  prepare  schemes  of 
lotteries,  or  superintend  the  drawing  of  any  lottery, 
shall  be  deemed  a lottery  ticket  dealer  under  this 
act. 

“ 38.  Insurance  agents  shall  pny  $10  for  each  li- 
cense. Any  person  who  shall  act  as  agent  of  any 
fire,  marine,  life,  mutual,  or  other  insurance  com- 
pany, or  companies,  shall  be  regarded  as  an  insur- 
ance agent  under  this  act:  Provided,  That  no  license 
shall  be  required  of  any  insurance  agent  or  broker 
whose  receipts,  as  such  agent,  are  less  than  the  sum 
of  $600  in  any  one  year. 

“ 39.  Butchers  shall  pay  $10  for  each  license. 
Every  person  whose  business  it  is  to  sell  butchers’ 
meat  at  retail  shall  be  regarded  as  a butcher  under 
this  act:  Provided,  That  no  butcher  having  taken 
out  a license,  and  paid  $10  therefor,  shall  be  required 
to  take  out  a license  as  retail  dealer  on  account  of 
selling  other  articles  at  the  same  store,  stall,  or 
premises:  Provided,  further.  That  butchers  who  re- 
tail butchers’  meat  exclusively  from  a carter  wag#n, 
by  themselves  or  agents,  shall  be  required  to  pay  $5 
only  lor  each  license,  any  existing  law  to  the  con- 
trary notwithstanding,  and  having  taken  out  a 
license  therelor  shall  not  be  required  to  take  out  a 
license  as  a peddler  for  retailing  butchers’  meat,  aa 


27 


aforesaid:  and  Provided,  further,  That  no  license 
shall  be  reqnired  of  a butcher  whose  annual  sales  do 
not  exceed  ^1,000. 

“ 40.  Eetail  dealers  shall  pay  $10  for  each  license. 
Every  person  whose  business  or  occupation  it  is  to 
sell  or  offer  for  sale  any  ^oods,  wares,  or  merchan- 
dise of  foreign  or  domestic  production,  not  including 
wines,  spirituous  or  malt  liquors,  but  not  excluding 
drugs,  medicines,  cigars,  snuff,  or  tobacco,  and 
whose  annual  sales  exceed  $1,000,  and  do  not  exceed 
$25,000,  shall  be  regarded  as  a retail  dealer  under 
this  act. 

“ 41.  Wholesale  dealers,  whose  annual  sales  do 
not  exceed  $50,000,  shall  pay  $25  for  each  license; 
if  exceeding  $50,000  and  not  exceeding  $100,000, 
shall  pay  $50  for  each  license ; exceeding  $100,000 
and  not  exceeding  $250,000,  shall  pay  $100  for  each 
license;  exceeding  $250,000  and  not  exceeding 
$500,000,  shall  pay  $200  for  each  license; ’exceeding 
$500,000  and  not  exceeding  $1,000,000,  shall  pay 
$300  for  each  license ; exceeding  $1,000,000  and  not 
exceeding  $2,000,000,  shall  pay  $500 for  each  license; 
exceeding  $2,000,000,  shall  pay  $250  for  every 
$1,000,000  in  excess  of  $2,000,000,  in  addition  to  the 
$500.  Every  person  shall  be  regarded  as  a whole- 
sale dealer  under  this  act  whose  business  or  occupa- 
tion it  is  to  sell  or  offer  to  sell  any  goods,  wares  or 
merchandise  of  foreign  or  domestic  production,  not 
including  distilled  spirits,  fermented  liquors,  or 
wines,  but  not  excluding,  drugs,  medicines,  cigars, 
snuff,  or  tobacco,  whose  annual  sales  exceed 
$25,000;  and  the  license  required  by  any  wholesale 
dealer  shall  not  be  for  a less  amount  than  his  sales 
for  the  previous  year,  unless  he  has  made  or  pro- 
poses to  make  some  change  in  his  business  that  will 
obviously  reduce  the  amount  of  his  annual  sales; 
nor  shall  any  license  as  wholesale  dealer  allow  any 
such  person  to  act  as  a commercial  broker:  Pro- 
vided, That  any  license  understated  may  be  again 
assessed. 

“ 42.  Wholesale  dealers  in  liquors  shall  pay  for 
each  license  the  amount  required  in  this  act  for 
license  to  wholesale  dealers.  Every  person  other 
than  the  distiller  or  brewer  who  shall  sell  or  offer 
for  sale  any  distilled  spirits,  fermented  liquors,  and 
wines  of  all  kinds,  in  quantities  of  more  than  three 
gallons  at  one  time,  or  whose  annual  sales  shall 
exceed  $25,000,  shall  take  out  a license  as  a whole- 
sale dealer  in  bquors. 

“43.  Eetail  dealers  in  liquors  shall  pay  $20  for 
each  license.  Every  person  other  than  a ^stiller 
or  brewer  who  shail  sell  or  offer  for  sale  any  dis- 
tilled spirits,  fermented  liquors,  or  wine  of  any 
description,  in  quantities  of  threo  gallons  or  less, 
and  whose  annual  sales  do  not  exceed  $25,000,  shall 
be  regarded  as  a retail  dealer  in  liquors  under  this 
law;  but  nothing  herein  contained  shall  authorize 
the  sale  of  any  spirits,  liquors,  wines  or  malt  liquors 
to  be  drank  on  the  premises:  Provided,  That  no 
person  licensed  to  keep  a hotel,  inn  or  tavern  shall 
be  allowed  to  sell  any  liquor  to  be  taken  off  the 
remises,  and  no  person  licensed  to  keep  an  eating- 
ouse  shall  be  allowed  to  sell  spirituous  or  vinous 
liquors.  And  no  person  who  has  taken  out  a license 
to  keep  a hotel,  inn,  tavern  or  eating-house  shall  be 
required  to  take  out  a license  as  a tobacconist  be- 
cause of  any  tobacco  or  cigars  furnished  in  the  usual 
course  of  business  as  a keeper  of  a hotel,  inn,  tavern 
or  eating-house.” 

Manufactures,  Articles,  &c. 

That  section  75  be  and  hereby  is  amended,  by  in- 
serting after  the  words,  Provided,  That  white 
lead,  oxide  of  zinc,  and  sulphate  of  barytes,”  the 
words,  “and  paints  and  painters' colors  ” ; by  in- 
serting before  the  words,  “on  lard  oil,”  and  at- 
tached to  the  next  preceding  sentence,  as  follows, 
“ and  all  duties  or  taxes  on  coal  mined,  and  delivered 
by  coal  operators  at  the  mines  on  contracts  made 
prior  to  July  1,  1862,  shall  be  paid  by  the  purchaser 
thereof,”  by  striking  out  the  following  words,  “ on 
sugar,  refined,  whether  loaf,  lump,  granulated,  or 
pulver.zed,  two  mills  per  pound ; on  sugar,  refined, 
or  made  from  molasses,  sirup  of  molasses,  melado, 
or  concentrated  melado,  two  mills  per  pound,”  and 
inaertiog  m lieu  thereof  as  follows,  “ sugar  refiners 


( 

shall  pay  1 J per  cent  on  the  gross  amount  of  the 
sales  of  all  the  products  of  their  manufactories; 
Provided,  That  every  person  shall  be  regarded  as  a 
sugar  refiner  under  this  act  whoso  business  it  is  to 
advance  the  quality  and  value  of  sugar  by  melting 
and  recrystallization,  or  by  liquoring,  claying,  of 
other  washing  process,  or  by  any  other  chemical  or 
mechanical  means,  or  who  shall  advance  the  quality 
or  value  of  molasses  and  concentrated  molasseB 
melado  or  concentrated  melado,  by  boiling  or  other 
process  ” ; and  by  inserting  therein,  in  lieu  of  any 
other  duties,  or  rates  of  duty,  on  the  articles  herein- 
after enumerated  in  this  section,  or  provisions  exist- 
ing in  relation  thereto,  the  following; 

“ On  marine  engines,  3 per  centum  ad  valorem. 

“ On  rivets,  exceeding  one-fourth  of  one  inch  in 
diameter,  nuts,  wrought,  railroad  chairs,  bolts,  and 
horseshoes,  $2  per  tun:  Provided,  That  where  a 
duty  upon  the  iron  from  which  said  articles  shall 
have  been  made  has  been  actually  paid,  an  addi- 
tional duty  only  shall  be  paid  of  50  cents  per  tun. 

“ On  rolled  brass,  copper,  and  yellow  sheathing 
metal,  in  rods  or  sheets,  1 per  centum  ad  valorem. 

“ On  sails,  tents,  shades,  awnings,  and  bags,  made 
of  cotton,  flax,  or  hemp,  or  part  of  either,  or  other 
materials,  3 per  centum  ad  valorem : Provided,  That 
the  sewing'  of  sails,  tents,  shades,  awnings, 
carpets,  and  bags,  the  materials  whereof  be- 
longed to  the  employer,  shall  be  exempt  from  duty, 
where  the  cloth  or  material  from  which  they  are 
made  was  imported,  or  has  been  subject  to  and  paid 
a duty. 

“ On  tobacco,  cavendish,  plug,  twist,  fine-cut,  and 
manufactured  of  aU  descriptions  (not  including  snuff, 
cigars,  and  smoking-tobacco,  prepared  with  all  the 
stems  in  or  made  exclusively  of  stems),  15  cents  per 
pound. 

“ On  smoking-tobacco  prepared  with  all  the  stems 
in,  and  on  smoking-tobacco  made  exclusively  of 
stems,  5 cents  per  pound. 

“ On  snuff  manufactured  of  tobacco,  on  (or)  stems, 
or  of  any  substitute  of  tobacco,  ground,  dry,  or 
damp,  of  all  descriptions,  20  cents  per  pound. 

“ On  mineral  or  medicinal  waters,  or  waters  from 
springs  impregnated  with  minerals,  one  cent  for 
each  bottle  containing  not  more  than  one  quart; 
when  containing  more  than  one  quart,  two  cents  for 
each  bottle. 

Tailors,  boot  and  shoemakers,  milliners  and 
dressmakers,  making  clothing  or  articles  of  dress  for 
men’s,  women’s,  or  children’s  wear,  to  order  as  cus- 
tom work,  and  not  for  sale  generally,  shall,  to  the 
amount  of  $1,000,  be  exempt  from  duty,  and  for  any 
excess  beyond  the  amount  of  $1,000  shall  pay  a duty 
of  one  per  centum  ad  valorem. 

“ On  umbrellas  and  parasols,  made  of  cotton,  silk, 
or  other  material,  three  per  centum  ad  valorem. 

“On  all  ships,  barks,  brigs,  schooners,  sloops, 
sailboats,  steamboats  (not  including  the  engine), 
canal  boats,  and  all  other  vessels  or  water  craft 
hereafter  built,  made,  or  constructed,  two  per  cent. 

“ On  sugar-candy  and  all  confectionery  made 
wholly  or  in  part  of  sugar,  valued  at  14  cents  per 
pound  or  less,  two  cents  per  pound;  when  valued  at 
exceeding  14  cents  and  not  exeeeding  40  cents  per 
pound,  three  cents  per  pound;  when  valued  at  ex- 
ceeding 40  cents  per  pound,  or  when  sold  otherwise 
than  by  the  pound,  five  per  centum  ad  valorem. 

“ On  all  gold  leaf  fifteen  cents  per  pack,  contain- 
ing not  more  than  twenty  books  of  twenty-fivei 
leaves  each.^ 

“ On  castings  of  iron,  exceeding  ten  pounds  in 
weight  for  each  casting,  not  otherwise  provided  for 
in  this  act,  or  in  the  act  to  which  this  act  is  an 
amendment,  $1  50  per  tun:  Provided,  That  there 
shall  be  deducted  from  duties  assessed  upon  railroad 
cars  any  duties  which  may  have  been  assessed  and 
paid  upon  car-wheels  under  the  provisions  of  this 
act. 

“ On  clocks  and  time-pieces,  and  on  clock  move- 
ments when  sold  without  being  cased,  3 per  centum 
ad  valorem.” 

That  section  77  be  aijd  hereby  is  amended,  by  re- 
quiring the  taxes  provided  for  in  that  section  to  be 
levied,  collected,  and  paid  annually,  by  any  person 
or  persons  owning,  possessing,  or  keeping  any  car- 


28 


Tiage,  yacht,  plate,  or  billiard-table;  by  inserting 
in  the  first  paragraph  of  Schedule  A,  after  the  words 
“ kept  for  use,”  the  words  “ for  hire  or  for  passen- 
gers;” and  by  exempting  from  duty  plate  belonging 
to  rellgiuos  societies. 

Slaughtered  Cattle. 

That  section  78  be  and  hereby  is  amended,  by  re- 
ducing the  duty  so  that  on  horned  cattle  slaughtered 
the  duty  shall*  be  20  cents  per  head,  on  sheep  and 
lambs  slaughtered  the  duty  shall  be  3 cents  per 
head,  and  on  hogs  slaughtered,  exceeding  100  pounds 
in  weight,  without  regard  to  age,  6 cents  each,  and 
no  duty  shall  be  charged  on  hogs  slaughtered  of  less 
weight;  and  the  cattle,  hogs,  and  sheep  slaughtered 
by  any  person  for  his  or  her  own  consumption,  not 
exceeding  six  of  each,  shall  be  exempt  from  duty. 


O-eneral  Amendments. 

That  section  91  be  amended  by  strildng  out  the 
word  “ gas”  wherever  it  occurs,  and  by  striking 
out  the  words  “ or  on  any  articles  manufactured” 
after  the  word  ” advertisements.” 

That  section  93  be  amended  so  that  in  case  of 
neglect  or  refusal  to  make  the  returns  referred  to 
in  said  section,  the  proceedings  thereafter  for  the  as- 
sessment and  collection  of  the  duty  shall  be  in  the 
same  manner  as  provided  for  in  other  cases  of 
neglect. 

That  section  99  be  amended  by  striking  out  the 
words  ” ninety  three”  preceding  the  words  “ of  this 
act,”  and  inserting  “ 98.” 

That  section  102  be  and  hereby  is  amended  by 
striking  out  the  words  ” thereupon  allow  and  de- 
duct from,”  and  inserting  in  lieu  thereof  the  words 
“ allow  upon;”  by  striking  out  the  words  “added 
to  the  amount,  after  deducting  the  allowance  of 
TOP  centum  as  aforesaid, "and  inserting  in  lieu  thereof 
tne  words  “ paid  by  the  purchaser  of  such  stamped 
paper,  vellum,  or  parchment;"  and  by  striking  out 
the  word  “ discount,”  and  inserting  in  lieu  thereof 
the  word  “ commission.” 

That  section  112  be  and  hereby  is  amended  by  in- 
serting after  the  word  “ district,”  where  it  first 
occurs,  as  follows:  of  which  the  deceased  person 

was  a resident;”  and  by  inserting  after  the  word 
“ district,”  where  it  next  occurs,  as  follows:  “ of 
Which  the  deceased  person  was  a resident.” 


Stamp  Duties. 

Sec.  2.  And  be  it  further  enacted^  That  on  and 
after  the  first  day  of  May,  1863,  no  person  or  per- 
sons, association,  firm,  or  corporation,  shall  make, 
sell,  or  offer  for  sale,  or  dispose  of  any  lottery  ticket, 
or  fractional  part  thereof,  or  any  policy  of  numbers 
in  any  lottery,  or  any  token,  certificate,  or  device, 
representing  or  intended  to  represent  the  holder,  or 
any  other  person  or  persons  as  entitled  or  to  be  en- 
titled in  any  lottery,  lottery  scheme,  or  game  of 
hazard  or  chance  to  be  drawn,  to  any  prize  or  share 
or  part  of  a prize,  or  any  sum  or*  part  or  share 
of  any  sum  of  money,  or  other  article  of  value,  or 
any  fractional  part  thereof,  without  affixing  thereto 
an  adhesive  stamp  or  stamps  denoting  the  duty  im- 
posed by  this  act,  and  in  default  thereof  shall  incur 
a penalty  of  $50  for  each  and  every  such  offense;  and 
no  prize  or  part  of  a prize  drawn  to  or  by  any  ticket, 
or  fractional  part  thereof,  token,  certificate,  or  de- 
vice as  aforesaid,  and  no  sum  of  money  or  thing  of 
value  made  payable  or  deliverable  upon  any  stake 
or  investment  or  risk  in,  or  upon  any  policy  of  num- 
bers, shall  be  demanded  or  recovered  by  any  legal 
proceedings  or  otherwise,  without  the  ticket  or 
fractional  part  thereof,  or  policy  of  numbers,  token, 
certificate,  or  device,  shall  have  been  duly  stamped 
at  the  time  of  the  making  sale  or  delivery  or  dis- 
posal thereof:  Provided,  That  in  addition  to  all 
other  penalties  and  forfeitures  now  imposed  by 
law  for  the  evasion  of  stamp-duties,  any  person 
who  shall  purchase,  obtain,  or  receive 

any  lottery  ticket,  or  iractional  part  thereof,  or 
any  token,  certificate,  or  device  represent- 
ing or  intended  to  represent  a lottery  ticket  or  frac- 
tional part  thereof,  or  any  policy  of  numbers,  with- 
out first  having  thereon  the  stamp  imposed  by  this 
act,  may  recover  from  the  person  of  whom  the  same 
was  purchased,  obtained  or  received,  at  any  time 


within  three  years  thereafter,  before  any  court  of 
competent  jurisdiction,  a sum  equal  to  twice  the 
amount  paid  for  such  ticket  or  fractional  part  there- 
of, token,  certificate  or  device,  or  staked  or  invested 
in  or  upon  any  policy  of  numbers  as  aforesaia,  with 
just  and  legal  costs:  Provided  further.  That  the 
stamp  duty  herein  provided  for  shall  be  classed  in  the 
act  to  which  this  act  is  an  amendment  under  schedule 
B,  as  follows,  to  wit : 

“ Lottery  tickets,  fractional  parts  of  lottery  tick- 
ets, policies  of  numbers  in  lotteries,  tokens,  certifi- 
cates or  devices  in  any  form,  representing  the  holder 
or  any  person  or  persons  as  entitled,  or  to  be  enti- 
tled, in  any  lottery,  scheme,  or  game  of  hazard  or 
chance,  hereafter  to  be  drawn,  to  any  prize  or  por- 
tion of  a prize,  or  sum  of  money,  or  share 
thereof,  or  other  article  of  value,  or  any 
portion  ^r  share  thereof,  when  such  ticket, 
fractional  part  of  a ticket,  policy  of  numbers, 
token,  certificate  or  device  shall  not  exceed  $1  in  the 
amount  risked,  or  in  the  retail  price  thereof,  50 
cents;  when  such  ticket,  fractional  part  of  a ticket, 
policy,  token,  certificate,  or  device  shall  exceed  $1 
in  the  amount  risked,  or  in  the  retail  price  thereof, 
then  for  each  and  every  dollar,  or  fractional  part 
thereof,  over  and  above  $1,  as  before  mentioned,  an 
additional  50  cents:  Provided,  however.  That  no 
stamp  duty  herein  provided  for  shall  be  construed 
to  authorize  any  lottery,  or  the  sale  of 
any  lottery  tickets,  tokens,  or  certificates,  rep- 
resenting shares  or  fractional  parts  of  shares 
therein,  within  any  State  or  Territory  of  the 
United  States  in  which  lotteries  or  the  sale  of  lottery 
tickets  is  or  shall  be  specially  prohibited  by  the  laws 
thereof;  or  in  violation  of  the  laws  of  any  State  or 
Territory ; and  nothing  in  this  act  shall  be  held  or 
construed  so  as  to  prevent  the  several  States,  within 
the  limits  thereof,  from  placing  a duty,  tax,  or  li- 
cense for  State  purposes,  on  any  sale  of  lottery  tick- 
ets on  which  a duty  is  required  to  be  paid  by  this 
act.” 

Sec,  3.  And  be  it  further  enacted,  That  any  per- 
son or  persons,  firm,  company,  or  corporation’  who 
shall  issue  tickets  or  contracts  of  insurance  against 
fatal  or  non-fatal  injury  to  persons  while  travelifig 
by  land  or  water,  shall  pay  a duty  of  one  per  centum 
on  the  gross  amount  of  all  the  receipts  for  such  in- 
Buranee,  and  shall  be  subject  to  all  the'provisions  and 
regulations  of  existing  law  applicable  thereto,  in 
relation  to  insurance  companies ; Provided,  That  no 
stamp  duty  shall  be  required  upon  tickets  or  con- 
tracts of  insurance,  as  aforesaid,  when  limited  to 
fatal  or  non-fatal  injury  to  persons  while  traveling. 

Sec.  4.  And  be  it  further  enacted.  That  all  con- 
tracts for  tbe  purchase  or  sale  of  gold  or  silver  coin, 
or  bullion,  and  all  contracts  for  the  loan  of  money 
or  currency,  secured  by  pledge  or  deposit  or  other 
disposition  of  gold  or  silver  coin  of  the  United 
States,  if  to  be  performed  after  a period  exceeding 
three  days,  shall  be  in  writing  or  printed,  and  signed 
by  the  parties  or  their  agents  or  attorneys;  and 
shall  have  one  or  more  adhesive  stamps,  as  provided 
in  tbe  act  to  which  this  is  an  amendment,  equal  in 
amount  to  one-half  of  one  per  centum,  and 
interest  at  the  rate  of  six  per  centum  per  annum  on 
the  amount  so  loaned,  pledged,  or  deposited.  And  if 
any  such  loan,  pledge,  or  deposit,  made  for  a period 
not  exceeding  three  days,  shall  be  renewed  or  in  any 
way  extended,  for  any  time  whatever,  said  loan, 
pledge,  or  deposit,  shall  be  subject  to  the  duty  im- 
posed on  loans  exceeding  three  days.  And  no  loan 
of  currency  or  money  on  the  security  of  gold  or  sil- 
ver coin  of  the  United  States  as  aforesaid,  or  of  any 
certificate  or  other  evidence  of  deposit  payable  in 
gold  or  silver  coin,  shall  be  made  exceeding  in 
amount  the  par  value  of  the  coin  pledged  or  depos- 
ited as  security;  and  any  such  loan  so  made  or  at- 
tempted to  be  made  shall  be  utterly  void;  Provided, 
That  if  gold  or  silver  coin  be  loaned  at  its  par  value, 
it  shall  be  subject  only  to  the  duty  iniposed  on  other 
loans;  Provided,  however,  That  nothing  herein  con- 
tained shall  apply  to  any  transaction  by  or  with  the 
Government  of  the  United  States. 

Sec.  5.  And  be  it  further  eaacfed!,  That  all  con- 
tracts, loans,  or  sales  of  gold  and  silver  coin  and 
bullion,  not  made  in  accordance  with  this  act,  shall 


29 


be  wholly  aud  absolutely  yoid;  and,  in  addition  to 
the  penalties  provided  in  the  act  to  which  this  is  an 
amendment,  any  party  to  said  contract  may,  at  any 
time  within  one  year  from  the  date  of  the  contract, 
bnng  suit  before  any  court  of  competent  jurisdiction 
to  recover  back,  for  his  own  use  and  benefit,  the 
money  paid  on  any  contract  not  made  in  accordance 
with  this  act. 

Sec.  6.  And  be  it  further  enacted,  section 
110  be  and  hereby  is  amended  as  follows:  "Any 
memorandum,  check,  receipt,  or  other  written  or 
printed  evidence  of  an  amount  of  money  to  be  paid 
on  demand,  or  at  a time  designated,  shaU  be  consid- 
ered as  a promissory  note  within  the  meaning  of  that 
section,  and  shall  be  stamped  accordingly;  and  that 
Schedule  B,  following  said  section,  be  and  is  hereby 
amended  so  that  any  inland  bill  of  exchange,  draft, 
or  order  for  the  payment  of  any  sum  of  money  ex- 
ceeding $20,  otherwise  than  at  sight  or  on  demand, 
and  any  promissory  note  shall  (in  lieu  of  the  duties 
prescribed  in  Schedule  B)  have  a stamp  or  stamps 
affixed  thereon  denoting  a duty,  upon  every  sum  of 
$200  or  any  fractional  part  thereof,  if  payable  on  de- 
mand or  at  any  time  not  exceeding  thirty-three  days 
including  the  grace  from  the  date  or  sight,  of  one 
cent. 

If  payable  at  any  time  not  less  than  thirty-three 
days  as  aforesaid,  and  not  exceeding  sixty-three 
days,  including  the  grace,  from  date  or  sight,  of  2 
cents. 

If  payable  at  any  time  not  less  than  sixty-three 
days,  as  aforesaid,  and  not  exceeding  ninety-three 
days,  including  the  grace,  from  date  or  sight,  of  3 
cents. 

If  payable  at  any  time  not  less  than  ninety-three 
days,  as  aforesaid,  and  not  exceeding  four  months 
from  date,  or  sight  and  grace,  of  4 cents. 

If  payable  at  any  time  not  less  than  four  months, 
as  aforesaid,  and  not  exceeding  six  months  from  date 
or  sight  and  grace,  of  6 cents. 

If  payable  at  any  time  exceeding  six  months  from 
date  or  sight  and  grace,  of  10  cents. 

And  that  Schedule  B,  following  section  110,  be 
and  is  hereby  further  amended,  so  that  the  stamp 
duty  on  certificates  of  any  other  description  than 
those  specified  in  said  schedule,  in  lieu  of  10  cents 
as  therein  prescribed,  shall  be  5 cents. 

On  passage  tickets  by  any  vessel  from  a port  of 
the  United  States  to  a foreign  port,  costing  $30  or 
less,  50  cents. 

On  any  power  of  attorney  for  the  sale  or  transfer 
of  any  scrip  or  certificate  of  profits  or  memorandum, 
showing  an  interest  in  the  profits  or  accumulations 
of  any  corporation  or  association,  if  for  a sum  not 
exceeding  $50, 10  cents. 

On  any  policy  of  insurance  or  other  instrument, 
by  _ whatever  name  the  same  shall  be  called,  by 
which  insurance  shall  be  made  or  renewed  upon 
property  of  any  description,  whether  against  perils 
by  sea  or  by  fire,  or  other  peril  of  any  kind,  made 
by  any  insurance  company  or  its  agents,  or  by  any 
other  company  or  person  in  which  the  premium  or 
assessment  shall  not  exceed  $10, 10  cents. 

On  any  bill  of  sale  by  which  any  ship  or  vessel, 
or  any  part  thereof,  shall  be  conveyed  to  or  vested 
in  any  other  person  or  persons  when  the  considera- 
tion shall  not  exceed  $500,  there  shall  be  affixed  a 
stamp  or  stamps  denoting  a duty  of  25  cents. 

If  the  consideration  exceeds  $500  and  does  not  ex- 
ceed $1,000,  the  duty  shall  be  50  cents. 

If  the  consideration  exceeds  $1,000,  for  each  and 
every  additional  amount  of  $1,000,  or  any  fractional 
part  thereof,  in  excess  of  $1,000,  the  duty  in  addi- 
tion shall  be  50  cents. 

On  each  and  every  assignment  or  transfer  of  a 
mortgage,  lease,  or  policy  of  insurance,  a stamp 
duty  shall  be  paid  eq[ual  to  that  imposed  on  tho  orig- 
inal instrument. 

Any  power  of  attorney,  conveyance,  or  document 
of  any  kind  made,  or  purporting  to  be  made  in  any 
foreign  country  to  be  used  in  the  United  States  shall 
pay  the  same  duty  as  is  rec[uired  by  law  on  similar 
instruments  or  documents  when  made  or  issued  in 
the  United  States;  and  the  party  to  whom  the  same 
is  issued  or  by  whom  it  is  to  be  used,  shall,  before 


using  the  same,  affix  thereon  the  stamp  or  stamps  in- 
dicating the  duty  required.  * 

Any  mortgage  or  personal  bond  for  the  payment  of 
money,  or  as  secunty  for  the  payment  of  any  defi- 
nite or  certain  sum  of  money,  in  lieu  of  tho  duties 
imposed  as  prescribed  in  Schedule  B following  tho 
noth  section,  shall  have  a stamp  or  stamps  affixed 
thereon  denoting  a duty  upon  every  sum  of  $200,  or 
any  fractional  part  thereof,  of  10  cents. 

No  conveyance,  deed,  mortgage,  or  writing, 
whereby  any  lands,  tenements,  realty,  or  other 
property  shall  be  sold,  granted,  assigned,  or  other- 
wise conveyed,  or  shall  be  made  as  security  for  the 
payment  of  any  sum  of  money,  shall  be  required  to 
pay  a stamp  duty  of  more  than  the  sum  of  $1,000, 
anything  to  the  contrary  notwithstanding. 

No  stamp  duty  shall  be  required  on  powers  of  at- 
torney or  any  other  paper  relating  to  applications  for 
bounties,  arrearages  of  pay,  or  pensions,  or  to  the 
receipt  thereof  from  time  to  time;  or  indemnity 
awarded  for  depredations  and  injuries  by  certain 
bands  of  Sioux  Indians,  nor  on  any  warrant  of  a'<- 
toiney  accompanying  a bond  or  note,  when 
such  bond  or  note  shall  have  affixed  there- 
to the  stamp  or  stamps  denoting  the  duty  re- 
qmred;  and  "whenever  any  bond  or  note  shall 
he  secured  by  a mortgage,  but  one  stamp  duty  sball 
be  required  to  be  placed  on  such  papers;  Provided^ 
That  the  stamp  duty  placed  thereon  is  the  highest 
rate  required  for  said  instruments,  or  either  of  them; 
nor  on  certificates  of  the  measurement  or  weight  of 
animals,  wood,  coal,  or  other  articles,  nor  on  deposit 
notes  to  mutual  insurance  companies  for  insurance 
upon  which  policies  subject  to  stamp  duties  have 
been  or  are  to  be  issued;  nor  on  any  certificate  of 
the  record  of  a deed  or  other  instrument  in  writing, 
or  of  tho  acknowledgement  or  proof  thereof  by  at- 
testing witnesses. 

The  duty  or  stamp  required  for  transportation  by 
express  companies  and  others  is  hereby  repealed,  and 
such  transportation  shall  be  exempt  from  stamp 
duty. 

That  the  stamp  duty  on  a contract  or  agreement 
fof  the  charter  of  any  ship,  or  vessel,  or  steamer,  as 
now  provided  for  in  Schedule  B,  or  any  letter,  mem- 
orandum, or  other  writing  between  the  captain, 
master,  or  owner,  or  person  acting  as  agent  of  any 
ship,  or  vessel,  or  steamer,  and  any  other  person  or 
persons  for  or  relating  to  the  charter  of  such  ship,  or 
Vessel,  or  steamer,  if  the  registered  tonnage  of  such 
ship,  or  vessel,  or  steamer,  does  not  exceed  one  hun- 
dred and  fifty  tuns,  shall  be  $1. 

Exceeding  one  hundred  and  fifty  tuns  and  not  ex- 
ceeding three  hundred  tuns,  $3. 

Exceeding  three  hundred  tuns  and  not  exceeding 
six  hundred  tuns,  $5. 

Exceeding  six  hundred  tuns,  $10, 

Sec.  7.  And  be  it  further  enacted,  That  the  Com- 
missioner of  Internal  Revenue  be  and  is  hereby 
authorized  to  prescribe  such  method  for  the  cancella- 
tion of  stamps  as  a substitute  for  or  in  addition  to 
the  method  now  prescribed  by  law  as  he  may  deem 
expedient  and  effectual.  And  he  is  further  author- 
ized in  his  discretion  to  make  the  application  of  such 
method  imperative  upon  the  manufacturers  of  pro- 
prietary articles,  and  upon  stamps  of  a nominal  val- 
ue exceeding  twenty-five  cents  each. 

Dividends,  Receipts,  &c. 

Sbc,  8.  And  be  it  further  enacted,  That  on  and 
after  tho  passage  of  this  act,  any  person  or  persons 
owning  or  possessing,  or  having  the  care  or  manage- 
ment of  any  canal  company  or  canal  navigation  or 
slack-water  corporation,  or  turnpike  companies,  be- 
ing indebted  for  any  sum  or  sums  of  money  for 
which  bonds  or  other  evidences  of  indebtedness  have 
been  issued,  payable  in  one  or  more  years  after  date, 
upon  which  interest  is  or  shall  he  stipulated  to  be 
paid,  or  coupons  representing  the  interest,  shall  be 
or  shall  have  been  issued  to  be  paid,  and  all  divi- 
dends in  scrip  or  money,  or  sums  of  money  there- 
after declared  due  or  payable  to  stockholders  of  any 
canal  navigation,  or  slack-water  or  turnpike  com- 

S,  as  part  of  the  earnings,  profits,  or  gains  of 
2ompanies,  shall  be  subject  to  and  pay  a duty 
of  three  uer  centum  on  the  amount  of  all  such  inter- 


30 


«8t,  or  coupons,  or  difidends,  whenever  the  same 
shall  be  paid;  and  said  canal  companies,  or  canal 
navigation  or  slack- water  corporations,  or  turcpike 
companies,  or  any  person  or  persons  owning,  pos- 
sessing, or  having  the  care  or  management  of  any 
canal  company,  or  canal  navigation  or  slack- water 
corporation,  or  turnpike  company,  are  hereby  au- 
thorized and  required  to  deduct  and  withhold  from 
all  payments  made  to  any  person,  persons,  or  party, 
after  the  first  day  of  July,  as  aforesaid,  on  account 
of  any  interest,  or  coupons,  or  dividends,  due  and 
payable,  as  aforesaid,  the  said  duty  or  sum  of  three 
per  centum ; and  the  duties  deducted,  as  aforesaid, 
and  certified  by  the  president  or  other  proper  officer 
of  said  company  or  'corporation,  shall  be  a receipt 
and  discharge,  according  to  the  amount  thereof,  of 
said  canal  companies,  or  canal  navigation  or  slack- 
water  corporations,  or  turnpike  companies,  and  the 
owners,  possessors,  and  agents  thereof,  on  dividends 
and  on  bonds  or  other  evidences  of  their  indebted- 
ness upon  which  interest  or  coupons  are  payable, 
holden  by  any  person  or  party  whatsover,  and  a list 
or  return  shall  be  made  and  rendered  within  thirty 
days  after  the  time  fixed  when  said  interest  or  cou- 
pons or  dividends  become  due  or  payable,  and  as 
often  as  every  six  months,  to  the  Commissioner  of 
Internal  Eevenue,  which  shall  contain  a true  and 
faithful  account  of  the  duties  received  and  charge- 
able, as  aforesaid,  during  the  lime  when  such  duties 
have  accrued  or  should  accrue,  and  remaining  unac- 
counted for;  and  there  shall  be  annexed  to  every 
such  list  or  return  a declaration,  under  oath  or  af- 
firmation, in  manner  and  form  as  may  be  prescribed 
by  the  Commissioner  of  Internal  Revenue,  of  the 
president,  treasurer,  or  some  proper  officer  of  said 
canal  company,  or  canal,  or  navigation  and  slack-wa- 
ter corporation,  or  turnpike  companies,  that  the  same 
contains  a true  and  faithful  account  of  the  duties  so 
withheld  and  received  during  the  time  when  such 
duties  have  accrued  or  should  accrue,  and  not  ac- 
counted for;  and  for  any  default  in  me  making  or 
rendering  of  such  list  or  return,  with  the  declara- 
tion annexed,  as  aforesaid,  the  person  or  persons 
owning,  possessing,  or  having  the  care  or_  manage- 
ment oi  such  canal  company,  or  canal  navigation  or 
slackwater  corporation,  or  turnpike  companies,  mak- 
ing such  default,  shall  forfeit,  as  a penalty,  the  sam 
of  $533;  and  in  case  of  any  default  in  making  or 
rendering  said  list,  or  of  any  default  in  the  payment 
of  the  duty,  or  any  part  thereof,  accruing  or  which 
should  accrue,  the  assessment  and  collection  shall 
he  made  according  to  the  general  provisions  of  the 
act  to  wnich  this  act  is  an  amendment. 

Sec.  9.  And  be  it  further  enacted^  That  any  per- 
son or  persons,  firms,  companies,  or  corporations, 
owning  or  possessing,  or  having  the  care  or  manage- 
ment of  any  ferry-boat  or  vessel  used  as  a ferry- 
boat propelled  by  steam  or  horse-power,  in  lieu  of 
the  duties  now  imposed  by  law,  shall  be  subject  to 
pay  a duty  of  one  and  one  half  of  one  per  centum 
upon  the  gross  receipts  of  such  ferry-boat;  and  the 
return  and  payment  thereof  snail  be  made  in  the 
manner  presciibed  in  the  act  to  which  this  act  is  an 
amendment. 

Sec.  10.  And  be  it  further  enacted,  That  on  and 
after  the  1st  day  of  April,  eighteen  hundred  and  six- 
ty-three, any  person  cr  persons,  firms,  companies  or 
eorporatioDs  carrying  on  or  doing  an  express  busi- 
ness shall,  in  licu  of  the  tax  and  stamp  duties  im- 
posed by  existing  laws,  be  subject  to  and  pay  a duty 
of  two  per  centum  on  the  gross  amount  of  all  the 
receipts  of  such  express  butiness,  and  shall  be  sub- 
ject to  the  same  provisions,  rules  and  penalties  as  are 
prescribed  in  section  £0  of  the  act  to  which  this  is 
an  amendment,  for  the  persons,  firms,  companies  or 
corporaiions  owning  or  possessing,  or  baviag  the 
management  of  railroads,  steamboats  and  lerry- 
hoats;  aud  all  acts  or  parts  of  acts  inconsistent  here- 
with are  hereby  repealed. 

Sec.  11.  And  be  it  further  enacted,  That  in  esti- 
mating the  annual  gains,  profit  or  income  of  any  per- 
son, under  the  act  to  which  this  act  is  an  amendment, 
the  amount  actually  paid  by  such  person  for  the  rent 
of  the  dwelling  house  or  estate  on  which  he  resides 
shall  bo  first  deducted  fiom  the  gains,  profit  or  in- 
come of  such  person. 


Sec.  12.  And  be  it  further  enacted.  That  no  duty 
shall  be  required  to  be  assessed  or  collected  on  beer, 
lager  beer,  ale,  or  porter,  brewed  or  manufactured, 
or  on  coal  illuminating  oil,  refined,  produced  by  the 
distillation  of  coal,  asph^tum,  shale,  peat,  petro- 
leum, or  rock  oil,  distilled  spirits,  cotton,  or  woollen 
fabrics,  when  brewed,  manufactured,  or  distilled 
prior  to  the  first  day  of  September,  1862,  whether 
the  same  was  removed  for  consumption  or  sale  or  not, 
when  the  ovvner,  agent  or  superintendent  of  the  brew- 
ery or  premises  in  which  such  articles  as  aforesaid 
were  made,  manufactured,  produced,  or  distilled,  shall 
famish  to  the  assessor  of  the  district,^  without  costs 
or  expense  to  the  United  States,  satisfactory  proof 
that  such  beer,  lager  beer,  ale,  or  porter,  or  such 
coal  illuminating  oil,  refined,  produced  by  the  distil- 
lation of  coal,  asphaltum,  shale,  peat,  petroleum,  or 
rock  oil,  distilled  spirits,  cotton,  or  woollen  fabrics, 
was  actually  brewed,  manufactured,  produced,  or 
distilled  prior  to  the  first  day  of  September,  1862,  as 
aforesaid:  Provided,  That,  in  addition  to  the  frac- 
tional parts  of  a barrel  allowed  in  section  50  of  the 
act  to  which  this  act  is  an  amendment,  fractional 
parts  of  a barrel  may  be  thirds  and  sixths,  when  the 
quantity  therein  contained  is  not  greater  than  such 
fractional  part  represents:  Provided  further.  That 
from  and  after  the  passage  of  this  act,  and  until  the 
first  day  of  April,  1864,  there  shall  be  paid  on  ail 
beer,  lager  beer,  ale,  porter,  and  other  similar  fer- 
mented liquors,  by  whatever  name  such  liquors  may 
be  called,  a duty  only  of  60  cents  for  each  and  every 
barrel  containing  not  more  than  31  gallons,  and  at  a 
like  rate  for  any  other  quantity  or  for  fractional 
parts  of  a barrel:  And  provided,  further.  That  the 
Commissioiier  of  Internal  Revenue  is  authorized  to 
make  rules  providing  for  deductions  on  account  of 
leakage,  from  the  quantity  of  spirituous  liquors  sub- 
ject to  taxation,  under  the  act  to  which  this  act  is 
an  amendment,  not  exceeding  5 ner  centum  of  the 
amount  removed  for  sale;  and  said  deductions  shall 
be  so  adjusted  in  the  different  parts  of  the  United 
States  as  to  be  proportioned,  as  nearly  as  practica- 
ble, to  the  distances  over  which  the  manufacturer 
usually  transports  said  liquors  for  wholesale 
thereof;  and  the  owner  of  the  aforesaid  liquors 
shall  he  charged  with  and  pay  the  expense  of  ascer- 
taining the  leakage. 

Sec.  13.  And  be  it  further  enacted.  That  any 
brewer  of  ale,  beer,  lager  beer,  porter,,  or  other  malt 
liquors,  shall  be  required  to  render  accounts  and 
make  returns  on  the  first  day  of  each  and  every 
month,  and  no  oftener.  And  no  brewer  of  ale,  beer, 
lager  beer,  porter,  or  other  malt  liquors  shall  here- 
after be  required  to  keep  a record  or  an  account,  or 
to  report  or  return  the  quantities  of  grain  or  other 
vegetable  productions, or  other  substances  pul  into  the 
mash-tub  by  him  or  his  agent  or  superintendent  for 
the  purpose  of  producing  malt  liquors,  any  law  to 
the  contrary  notwithstanding. 

Sec.  14.  And  be  it  further  enacted.  That  every  in- 
corporated bank,  or  other  bank  legally  authorized  to 
issue  notes  as  circulation,  which  shall  neglect  or 
omit  to  make  dividends  or  additions  to  its  surplus  or 
contingent  funds  as  often  as  once  in  six  months, 
shall,  m lieu  thereof,  make  returns,  under  oath,  to 
the  Commissioner  of  Internal  Revenue,  on  the  first 
days  of  January  and  July  in  each  year,  or  within 
thirty  days  thereafter,  of  the  amount  of  profits 
which  have  accrued  or  been  earned  and  received  by 
said  bank  during  the  six  months  next  preceding  said 
first  days  of  January  and  July;  and  at  the  lime  of 
making  such  returns,  shall  pay  to  the  Commissioner 
of  Internal  Revenue  a duty  of  three  per  cent  on 
such  profits,  and  shall  bo  subject  to  the  provisions  of 
the  82d  section  of  the  act  to  which  this  is  an  addi- 
tion: Provided,  That  the  return  for  the  1st  of  Jan- 
uary, 1863,  shall  be  made  within  thirty  days  alter 
the  passage  of  this  act. 

Creneral  Provisions. 

Sec.  15.  And  be  it  further  enacted,.  That  the 
several  assessors  shall,  on  the  first  Monday  of  May 
next,  and  on  the  first  Monuay  of  May  in  each  suc- 
ceeding year,  direct  and  cause  the  several  assistant 
assesBors  to  proceed  through  every  part  of  their  re- 
spective districts,  and  inquire  alter  aud  concerning 


31 


all  persons  being  within  the  assessment  districts 
where  they  respectively  reside,  and  liable  to  license 
duty  nnder  the  provisions  of  this  act,  or  of  the  act 
to  which  this  is  in  addition,  and  assess  such  persons 
as  in  sail  acts  is  required.  And  all  licenses  so 
assessed  shall  continue  in  force  until  the  first  day  of 
May  next  succeeding.  And  all  licenses  granted 
after  the  first  day  of  May  in  any  year  shall  expire 
on  the  first  day  of  May  following,  and  shall  be 
issued  upon  the  payment  of  a ratable  proportion  of 
the  whole  amount  of  duty  impossd  for  such  license; 
and  each  license  so  granted  shall  be  dated  on  the 
first  day  of  the  month  in  which  it  is  issued:  Pro- 
vided, That  any  person,  firm,  or  corporation  that  on 
the  first  day  of  May  next  shall  hold  an  unexpired 
license,  shall  be  assessed  a ratable  proportion  for  the 
time  between  the  expiration  of  the  license  and 
the  first  day  of  May,  1864. 

Sec.  16.  And  be  it  further  enacted.  That  in  any 
collection  district  where,  in  the  judgment  of  the  Com- 
missioner of  Internal  Revenue,  the  facilities  for  the 
procurement  and  distribution  of  stamped  vellum, 
parchment  or  paper,  and  adhesive  stamps,  are  or 
shall  be  insuflS.cient,  the  Commissioner,  as  aforesaid, 
is  authorized  to  furnish,  supply,  and  deliver  to  the 
Collector  of  any  such  district  a suitable  quantity  or 
amount  of  stamped  vellum,  parchment  or  paper,  and 
adhesive  stamps,  without  prepayment  therefor,  and 
shall  allow  the  highest  rate  of  'commissions  to  the 
Collector  allowed  by  law  to  any  other  parties  pur- 
chasing the  same,  and  may,  in  advance,  require  of 
any  such  Collector  a bond,  with  sufficient  sureties, 
to  an  amount  equal  to  the  value  of  any  stamped  vel- 
lum, parchment  or  paper,  and  adhesive  stamps,  which 
may  be  placed  in  his  hands  and  remain  unaccounted 
for,  conditioned  for  the  faithful  return,  whenever  so 
required,  of  all  quantities  or  amounts  undisposed  of, 
and  for  the  payment,  monthly,  of  all  quantities  or 
amounts,  sold  or  not,  remaining  on  hand.  And  it 
shall  be  the  duty  of  such  Collector  to  supply  his 
deputies  with,  or  sell  to  other  parties  within  his  dis- 
trict who  may  make  applications  therefor,  stamped 
vellum,  parchment  or  paper,  and  adhesive  stamps, 
upon  the  same  terms  allowed  by  law,  or  under  the 
regulations  of  the  Commissioner  of  Internal  Revenue, 
whf-  is  hereby  authorized  to  make  such  other 
regulations,  not  inconsistent  herewith,  for  the  secu- 
niy  of  the  United  States  and  the  better  accommoda- 
tion of  the  public  in  relation  to  the  matters  herein- 
before mentioned,  as  he  may  judge  necessary  and 
expedient : Provided,  That  no  instrument,  document 
orp'j'per  made,  signed  or  issued  prior  to  the  1st  day 
of  June,  Anno  jjomini  1863,  without  being  duly 
stamped,  or  having  thereon  an  adhesive  stamp  to  de- 
note the  duty  imposed  thereon,  shall,  for  that  cause, 
be  deemed  invalid  and  of  no  efiect:  And  Provided, 
That  no  instrument,  document,  writing  or  paper,  re- 
quired by  law  to  be  stamped,  signed  or  issued,  with- 
out being  daly  stamped  prior  to  the  day  aioresaid,  or 
any  copy  thereof,  shall  be  admitted  or  used  as  evi- 
dence in  any  Court  until  a legal  stamp,  or  stamps, 
denoting  the  amount  of  duty  charged  thereon,  shall 
have  been  affixed  thereto  or  used  thereon,  and  the 
initials  of  the  persons  using  or  affixing  the  same,  to- 
gether with  the  date  when  the  same  is  so  used  or 
affixed,  shall  have  been  placed  thereon  by  such  per- 
son. And  the  person  desiring  to  use  any  such  instru- 
ment, document,  writing  or  paper  as  evidence,  or  his 
agent  or  attorney,  is  authorized  in  the  presence  of 
the  Court  to  stamp  the  same  as  heretofore  provided 
by  law. 

Sec.  17.  And  he  %t  further  enacted.  That,  in  ad- 
dition to  the  compensation  now  allowed  to  collectors 
for  their  seivicee,  and  that  of  their  deputies,  there 
shall  bo  allowed  their  necessary  and  reasonable 
charges  for  postage  actually  paid  on  letters  and  doc- 
uments received  or  sent  and  exclusively  relating  to 
official  business;  and  in  calculating  the  commissions 
of  Collectors  of  Internal  Revenue  in  districts  whence 
distilled  spirits  are  shipped  to  be  sold  in  other  dis- 
tricts in  parsnance  of  the  provisions  of  the  act  to 
which  this  act  is  an  amendicebt;  the  amount  of  du- 
ties due  on  the  qaantiiy  of  spirits  so  shipped  shall 
be  added  to  the  principiil  on  which  the  commiesiona 
of  such  collectors  are  calculated,  and  a corresoond- 
ing  amount  shall  be  deducted  from  the  principal  sum 


on  which  the  commissions  of  the  collectors  in  the 
districts  to  which  such  spirits  are  shipped  are  calcu- 
lated: Provided,  however,  That  the  salary  of  no 
collector  shall  exceed  $10,000  in  the  aggregate,  or 
more  than  $5,000  exclusive  of  the  expenses  of  ad- 
miniatering  the  office. 

Ssc.  18.  And  be  it  further  enacted,  That  it  shall 
be  the  duty  of  the  Com  missioner  of  Internal  Rev- 
enue to  pay  over  to  the  Treasurer  of  the  United 
States  monthly,  or  offcener  if  required  by  the  Secre- 
tary of  the  Treasury,  all  public  moneys  which  may 
come  into  his  hands  or  possession^  for  which  the 
Treasurer  shall  give  proper  receipts  and  keep  a 
faithful  account,  and  at  the  end  of  each  month  the 
Commissioner,  as  aforesaid,  shall  render  true  and 
faithful  accounts  of  aU  public  moneys  received  or 
paid  out,  or  paid  to  the  Treasurer  of  the  United 
States,  exhibiting  proper  vouchers  therefor,  and  the 
same  shall  be  received  and  examined  by  the  Fifth 
Auditor  of  the  Treasury,  who  shall  thereafter  cer- 
tify the  balance,  if  any,  and  transmit  the  accounts, 
with  the  vouchers  and  certificate,  to  the  First  Con- 
troller for  his  decision  thereon ; and  the  Commis- 
sioner, as  aforesaid,  when  such  accounts  are  settled 
as  herein  provided  for,  shall  transmit  a copy  thereof 
to  the  Secretary  of  the  Treasury.  He  shall  at  all 
times  submit  to  the  Secretary  of  the  Treasury  aod 
the  Controller,  or  either  of  them,  the  inspection  of 
moneys  in  his  hands,  and  shall,  prior  to  the  enter- 
ing upon  the  duties  of  his  office,  execute  a bond, 
with  sufficient  sureties,  to  be  approved  by  the  Secre- 
tary of  the  Treasury  and  by  the  First  Controller, 
in  a sum  of  not  less  than  $100,000,  payable  to  the 
United  .States,  conditioned  that  said  Commissioner 
ehall  faithfully  perform  the  duties  of  his  office  ac- 
cording to  law,  and  shall  justly  and  faithfully  ac- 
count for  and  pay  over  to  the  United  States,  in  obe- 
dience to  law  and  in  compliance  with  the  order 
or  regulations  of  the  Secretary  of  the  Treasury,  all 
public  moneys  which  may  come  into  his  hands  or 
possession,  and  for  the  safe-keeping  and  faithful  ac- 
count of  all  stamps,  adhesive  stamps,  or  vellum, 
parchment,  or  paper  bearing  a stamp  denoting  any 
duty  thereon;  which  bond  shall  be  filed  in  the  office 
of  the  First  Controller  of  the  Treasury,  and  such 
Commissioner  shall,  from  time  to  time,  rensw, 
strengthen,  and  increase  his  official  bond  as  the  Sec- 
retary of  the  Treasury  may  direct. 

Sec.  19.  And  be  it  further  enacted,  That  the 
President  shall  appoint  in  the  Department  of  the 
Treasury,  by  and  with  the  advice  and  consent  of  the 
Senate,  a competent  person,  who  shall  be  called  the 
Deputy  Commissioner  of  Intercal  Revenue  with  an 
annual  salary  of  $2,500,  who  shall  be  charged  with 
such  duties  in  the  Bureau  of  Internal  Revenue  as 
may  be  prescribed  by  tbe  Secretary  of  the  Treasury, 
or  as  may  be  required  by  law,  and  who  shall  act  as 
Commissioner  of  Internal  Revenue  in  the  absence  of 
that  officer,  and  exercise  the  privilege  of  franking 
all  letters  and  documents  pertaining  to  the  office  of 
Internal  Revenue. 

Sec.  20.  And  be  it  further  enacted.  That  the  Sec- 
retary of  the  Treasury  may  appoint  not  exceeefing 
three  revenue  agents,  whose  duties  shall  be,  under 
the  direction  of  the  Secretary  of  the  Treasury,  to 
aid  in  tue  prevention,  detection,  and  punishment  of 
frauds  upon  the  revenue,  who  shall  be  paid  such 
compensation  as  the  Secretary  of  the  Treasury  may 
deem  just  and  reasonable,  not  exceeding  $2,000  per 
annum.  The  above  salaries  to  be  paid  in  the  same 
manner  as  are  other  expenses  for  collecting  the 
revenue. 

Sec.  21.  And  be  it  further  enacted.  That  the  Presi- 
deut  of  the  United  States  be  and  he  is  hereby  autho- 
rized to  appoint,  by  and  with  the  advice  and  consent 
of  ttie  Senate,  a competent  person,  wbo  shall  be 
called  the  cashier  of  internal  duties,  with  a salary  of 
twenty -live  hundred  dollars,  who  shall  have  charge 
of  the  moneys  received  in  the  office  of  the  Com- 
missioner of  Internal  Revenue,  and  shall  perform 
such  duties  as  may  be  assigned  to  his  office  by  said 
Commissioner,  under  the  regulations  of  the  Secretary 
of  tlie  Treasury;  and  belore  entering  upon  His  duties 
as  Cashier  he  shall  give  a bond  witn  sufficient  sure- 
ties, to  be  approved  by  the  Secretary  of  ibe  Treasury 
and  by  the  Solicitor,  that  he  will  fgnthiaUy  accooat 


32 


for  all  the  moneys,  or  other  articles  of  value,  belong- 
ing to  the  United  States,  which  may  come  into  bis 
hands,  and  perform  all  the  duties  enjoined  upon  bis 
office,  according  to  law  and  regulations,  as  aforesaid; 
which  bond  shall  be  deposited  with  the  First  Comp- 
troller of  the  Treasury. 

Sec.  22.  And  be  it  further  enacted,  That  in  lieu  of 
the  pay  allowed  by  law,  the  several  assessors,  from 
the  date  of  their  appointment,  shall  be  allowed  and 
paid  a salary  of  _ $1,500  per  annum,  payable  quarter- 
ly, and  in  addition  thereto,  where  the  receipts  of  the 
collection  district  shall  exceed  the  sum  of  $200,000, 
and  shall  not  exceed  the  sum  of  $400,000  annually, 
one-half  of  one  per  centum  upon  the  excess  of  receipts 
over  $200,000;  where  the  receipts  of  a collection  dis- 
trict shall  exceed  $400,000,  and  shall  not  exceed 
$800,000,  one-fourth  of  one  per  centum  upon  the  ex- 
cess of  receipts  over  $400,000;  where  the  receipts 
shall  exceed  $800,000,  one- tenth  of  one  per  centum 
upon  such  excess;  but  the  salary  of  no  assessor  shall 
in  any  case  exceed  the  sum  of  $3,000.  And  the  sev- 
eral assessors  shall  be  allowed  and  paid  the  sums 
actually  Expended  for  office  rent,  not  exceeding  the 
rate  of”  $500  per  annum.  The  Commissioner  of  In- 
ternal Eevenue,  under  the  direction  of  the  Secretary 
of  the  Treasury,  is  authorized  tp  allow  each  assessor 
such  clerks  as  he  may  deem  necessary  for  the  proper 
transaction  of  business,  and  to  fix  their  compensation. 
Such  assessors  shall  also  be  allowed  their'neceasary 
and  reasonable  charges  for  postage  actually  paid  on 
letters  and  documents  received  or  sent,  and  exclu- 
sively relating  to  official  business,  and  for  stationei^ 
and  blank  books  used  in  the  .execution  of  their 
duties;  and  the  compensation  herein  speoifie,d  shall 
be  in  full  for  all  expenses  not  otherwise  particularly 
authorized.  And  assistant  assessors  shall,  in  addi- 
tion to  pay  and  charges  allowed  by  law,  also  be  al- 
lowed their  necessary  and  reasonable  charges  for 
postage  actually  paid  on  letters  and  documents  re- 
ceived or  sent,  and  exclusively  relating  to  official 
business:  Provided,  That  the  Secretaiy  of  the  Treas- 
ury shall  be  and  he  is  hereby  authorized  to  fix  such 
additional  rates  of  compensation  to  be  made  to  as- 
sessors and  assistant  assessors  in  the  States  of  Cali- 
fornia and  Oregon,  and  the  Territories,  as  may  ap- 
pear to  him  to  be  just  and  equitable  in  consequence 
of  the  greater  cost  of  living  and  traveling  in  those 
States  and  Territories,  and  as  may,  in  his  judgment, 
be  neeessary  to  secure  the  services  of  competent  and 
efficient  men:  Provided,  further,  That  the  rates  of 
compensation  thus  allowed  shall  not  exceed  the 
rates  paid  to  similar  officers  in  such  States  and  Ter- 
ritories, respectively. 

Sec.  23.  And  be  it  further  enacted,  That  Assist- 
ant Assessors  shall  make  out  their  accounts  for  pay 
and  charges  allowed  by  law  monthly,  specifying 
each  item  and  including  the  date  of  each  day  of  ser- 
vice, and  shall  transmit  the  same  to  the  Assessor  of 
the  District,  who  shall  thereupon  examine  the  same, 
and  it  it  appear  just  and  in  accordance  with  law  he 
shall  indorse  his  approval  thereon,  but  otherwise 
shall  return  the  same  with  objections.  Any  such 
account  so  approved  may  be  presented  by  the  As- 
sistant Assessor  to  the  Collector  of  the  District  for 
payment,  who  shall  thereupon  pay  the  same,  and 
When  receipted  by  the  Assistant  Assessor  be  allowed 
therefor  upon  presentation  to  the  Commissioner  of 
Internal  Revenue.  Where  any  account  so  trans- 
mitted to  the  Assessor  shall  be  objected  to,  in  whole 
or  in  part,  the  Assistant  Assessor  may  appeal  to  the 
Commissioner  of  Internal  Eevenue,  whose  decision 
on  the  case  shall  be  final;  and  should  it  appear  at 
any  time  that  any  Assessor  has  willfully  and  cor- 
ruptly approved  any  account  as  aforesaid,  allowing 
any  Assistant  Assessor  a sum  larger  than  was  due 
according  to  law,  it  shall  be  the  duty  of  the  Com- 
missioner of  Internal  Eevenue,  upon  proper  proof 
thereof,  to  deduct  the  sum  so  allowed  from  any  pay 
which  may  be  due  to  such  Assessor;  or  the  Commis- 
sioner as  aforesaid  may  direct  a suit  to  be  brought  in 
any  Court  of  competent  jurisdiction  against  the  As- 
sessor or  Assistant  Assessor  in  default,  for  the  re- 
covery of  the  amount  willfuEy  and  corruptly 
allowed,  as  hereinbefore  mentioned. 

Sec.  24.  And  be  it  further  enacted.  That  if  any 
person  dr  persons  shall  knowingly  exercise  or  carry 


on  any  trade  or  business,  for  the  exercising  or  carry, 
ing  on  of^  which  trade  or  business  a license  is  re- 
quired, without  taking  out  such  license  as  is  in  that 
behalf  required,  he,  she,  or  they  shall  for  every 
such  offense,  upon  conviction  thereof,  in  lieu  of  or 
in  addition  to  other  penalties  now  imposed  by  law, 
at  the  discretion  of  the  Court,  be  subject  to  imprison- 
ment for  a term  not  exceeding  two  years. 

Sec.  25.  And  be  it  further  enacted,  That  no  auc- 
tioneer shall  be  authorized,  by  virtue  of  his  license 
as  such  auctioneer,  to  sell  any  goods  or  other  propJ 
erty  in  any  other  district  than  that  in  which  the  li- 
cense shall  have  been  granted ; but  lawyers,  phy- 
sicians, surgeons,  or  dentists,  having  taken  out  a 
license  as  such,  shall  not  be  required  to  take  out  any 
additional  license  in  consequence  of  practicing  their 
profession  within  or  beyond  the  limits  of  the  district 
where  licensed. 

Sec.  26.  And  be  it  further  enacted,  That,  upon  the 
removal  of  any  person  or  persons  from  the  house  or 
remises  at  which  he,  she,  or  they  were  authorized 
y license  to  exercise  or  carry  on  any  trade  or  busi- 
ness mentioned  in  such  license,  and  authorized  by 
the  act  to  which  this  act  is  an  amendment,  it  shall 
and  may  be  lawful  for  the  person  or  persona  author- 
ized to  grant  licenses  to  authorize  and  empower,  by 
indorsement  on  such  license  or  otherwise,  as  the 
Commissioner  of  Internal  Eevenue  shall  direct,  the 
person  or  persons  so  removing,  as  aforesaid,  to  any 
other  place,  to  carry  on  the  trade  or  business  speci- 
fied in  such  license  at  the  place  to  which  such jperson 
or  persons  may  have  removed,  for  or  during  the 
residue  of  the  term  for  which  such  license  was 
originally  granted,  without  taking  out  any  fresh 
license  or  payment  of  any  additional  duty  or  any 
fee  thereupon  for  the  residue  of  such  term,  and  until 
the  expiration  thereof:  Provided  always.  That  a 
fresh  entry  of  the  premises  at  which  such  trade  or 
business  shall  continue  to  be  so  exercised  or  carried 
on,  as  aforesaid,  shall  thereupon  be  made  by  and  in 
the  name  or  names  of  the  person  or  persons  to  whom 
such  authority,  as  aforesaid,  shall  be  granted. 

Sec.  27.  And  be  it  further  enacted.  That  any  per- 
son who  shall  offer  for  sale,  after  the  30th  of  Septem- 
ber, 1863,  any  of  the  articles  named  in  Schedule  C 
of  the  act  to  which  this  act  is  an  amendment, 
whether  the  articles  so  offered  are  imported,  or  are 
of  foreign  or  domestic  manufacture,  shall  be  deemed 
the  manufacturer  thereof,  and  subject  to  all  the 
duties,  liabilities,  and  penalties  in  said  act  imposed 
in  regard  to  the  sale  of  such  articles  without  the  use 
of  the  proper  stamp  or  stamps,  as  in  said  act  is 
required. 

Sec.  28.  And  be  it  further  enacted.  That  all  medi- 
cines, preparations,  compositions,  perfumery,  and 
cosmetics,  intended  for  exportation,  as  provided  for 
in  section  109  of  the  act  to  which  this  act  is  an 
amendment,  in  order  to  be  manufactured  and  sold  or 
removed,  without  being  charged  with  duty,  and 
without  having  a stamp  affixed  thereto,  may,  under 
such  rules  and  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,  be  made  and  manufactured 
in  warehouses  known  and  designated  in  Treasury 
regulations  as  bonded  warehouses,  class  two;  Pro- 
vided such  manufacturer  shall  first  give  satisfactory 
bonds  to  the  Collector  of  Internal  Eevenue  for 
the  faithful  observance  of  the  rules  and  regula- 
tions herein  provided  for,  in  amount  not  less  than 
half  required  by  the  regulations  of  the  Secretary  of 
the  Treasury  from  persons  allowed  bonded  ware- 
houses, class  two.  Such  goods,  when  manufactured 
in  such  warehouses,  may  be  removed  for  exporta- 
tion, under  the  direction  of  the  revenue  officer  hav- 
ing charge  thereof,  without  beingcharged  with  duty, 
and  without  having  a stamp  affixed  thereto.  Any 
manufacturer  of  the  articles  aforesaid,  or  of  any  of 
them,  havjng  such  bonded  warehouse  as  aforesaid, 
shall  be  at  liberty,  under  such  rules  and  regulations 
as  the  Secretary  of  the  Treasury  may  prescribe,  to 
convey  therein  any  materials  to  be  used  in  such 
manufacture  which  are  allowed  by  the  provisions  of 
the  said  act  to  be  exported  free  from  tax  or  duty,  as 
weU  as  the  necessary  materials,  implements,  pack- 
ages, vessels,  brands,  and  labels  for  the  preparatjon, 
putting  up,  and  export  of  the  said  manufactured 
articles;  and  every  artido  so  used  shall  be  exempt 


33 


from  stamp  and  excise  duty.  Articles  and  materials 
BO  to  be  used  may  be  transferred  from  any  bonded 
■warehouse  in  which,  the  same  may  be,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may 
prescribe,  into  any  bonded  warehouse,  class  two,  in 
which  such  manufacture  may  be  conducted",  and 
may  be  used  in  such  manufacture,  and,  when  so  used, 
ehall  be  exempt  from  stamp  and  excise  duty;  and 
the  receipt  of  the  officer  of  the  revenue  in  charge 
shall  be  received  as  a voucher  for  the  manufacture 
^ such  articles.  Any  materials  imported  into  the 
Umted  States  may,  under  such  rules  as  the  Secre- 
tary of  the  Treasury  may  prescribe,  and  under  the 
direction  of  the  proper  officer  of  the  customs,  bo  re- 
moved in  original  packages  from  on  shipboard,  or 
from  the  bonded  warehouses  in  which  the  same  may 
be,^to  the  bonded  warehouse,  class  two,  in  which 
such  manufacture  may  be  carried  on,  for  the  pur- 
pose of  being  used  in  such  manufacture,  without 
payment  of  duties  thereon, -and  may  there  be  used 
in  such  manufacture.  No  article  so  removed,  nor 
any  article  manufactured  in  said  bonded  warehouse, 
class  two,  shall  be  taken  therefrom  except  for  ex- 
portation, under  the  direction  of  the  proper  officer 
of  the  customshaving  charge  thereof,  whose  certifi- 
cate, describing  the  articles  by  their  marks,  or  other- 
wise, the  quantity,  the  date  of  importation,  and 
name  of  vessel,  with  such  additional  particulars  as 
may  from  time  to  time  be  required,  shall  be  received 
by  the  Collector  of  Customs  in  cancellation  of  the 
bonds,  or  return  of  the  amount  of  foreign  import 
duties.  All  labor  performed  and  services  rendered 
under  these  regulations  shall  be  under  the  super- 
vision of  an  officer  of  the  customs,  and  at  the  ex- 
pense of  the  manufacturer. 

Sec.  29.  Andheil  further  enacted^  Ths.%  spokes, 
hubs,  felloes,  grindstones,  coke,  silver  bullion  rolled 
or  prepared  for  platers'  use  exclusively;  materials 
for  the  manufacture  of  hoop  skirts  exclusively,  and 
unfitted  for  other  use  (such  as  steel  wire,  rolled, 
tempered  or  covered,  cut  tapes  and  small  wares  for 
joming  hoops  together);  spindles  and  castings  of  all 
descriptions,  where  made  exclusively  for  instruments, 
articles  or  machinery  upon  which  duties  are  assessed 
and  paid,  shall  be  exempt  from  duty;  and  all  goods, 
wares  and  merchandise,  and  articles  made  or  manu- 
factured from  materials  which  have  been  subject  to, 
and  upon  which  internal  duties  have  been  actually 
paid,  or  materials  imported  upon  which  duties  have 
been  paid,  or  upon  which  no  duties  are  imposed  by 
law,  where  the  increased  value  of  such  goods,  wares 
and  merchandise,  and  articles  so  made  and  manufac- 
tured, shall  not  exceed  the  amount  of  5 per  centum 
ad  valorem,  shall  be  and  hereby  are  exempt  from 
uuty* 

Sec.  30.  And  be  it  further  enacted^  That  on  all 
cloths  of  silk,  cotton,  or  other  material,  dyed, 
printed,  bleached,  manufactured,  or  prepared  into 
other  fabrics,  which  were  removed  from  the  place 
of  manufacture,  prior  to  the  1st  of  September,  1862, 
or  which  have  been  or  shall  be  imported,  the  duty 
or  tax  of  three  per  centum  shall  be  assessed  only 
upon  the  increased  value  thereof:  Provided,  fur- 
ther, That  whenever  the  duty  has  been  assessed,  or 
assessed  and  collected  at  the  full  value  thereof  upon 
cloths  of  silk,  cotton,  or  other  material  manufac- 
tured and  removed  from  the  place  of  manufacture 
prior  to  the  1st  of  September,  1862,  or  which  were 
imported  prior  to  the  passage  of  this  act,  and  which 
have  been  dyed,  printed,  bleached,  manufactured, 
or  other  wire  prepared  into  other  fabrics  since  the 
said  Ifet  of  September,  1862,  the  Commissioner  of  In- 
ternal Eevenue,  subject  to  the  regulation  of  the 
Secretary  of  ine  Treaiury,  shall  be  and  he  hereby  is 
authorized  and  directed  to  remit,  refund,  and  pay 
hack  such  proportion  of  said  duties  as  were  assessed 
upon  the  Vblue  of  such  cl  jths  before  vhe  same  were 
Bo  djed,  printed,  bleached,  manufactured,  or  otiier- 
Wije  prepared. 

Sec.  31.  And  he  it  further  enacted.  That  the 
Commiesioncr  of  Internal  Keveaue,  subject  to  the 
regulations  of  the  Secretary  of  the  Treasury,  shall 
be  and  Lereby  is  authorized  to  remit,  refund,  and 
pay  back  all  duties  erroneously  or  illegally  assessed 
or  collected,  and  all  judgments  or  sums  of  money  re- 
covered m any  court  against  any  Collector  or  Dep- 


uty Collector  for  any  dutiea  or  licensea  paid  under 
protest. 

Sec.  32.  And  he  it  further  enacted,  That  manu* 
factures  of  lard  oil,  lubricating  oil  and  linseed  oil 
Bhall  be  subject  to  the  provisions  of  the  act  to  which 
this  IS  au  amendment,  relating  to  distillers  of  apirito- 
ous  liquors,  and  designed  for  the  purpose  of  ascer- 
taining tho  quantity  produced,  so  far  as  the  same 
lu  the  judgment  of  the  Commissioner  of  Inter- 
nal Eevenue,  and  under  regulations  to  be  pre- 
scribed by  him,  be  deemed  necessary. 

Sec.  33.  And  be  it  further  enacted.  That  the  pro- 
yifiions  of  the  act  to  which  this  act  is  an  amendment, 
in  relation  to  retiirns  by  manufacturers  and  the  pay- 
ment and  collection  of  duties  ireon  manufactured  ar- 
ticles, enumerated  in  section  75  of  said  act,  shall  be 
and  hereby  are  made  applicable  to  the  producers  of 
articles  which  are  also  mentioned  in  said  Bection, 
and' on  which  taxes  are  levied. 

Sec.  34.  And  be  it  further  enacted,  That  there 
shall  be  designated  by  the  Collector  in  every  dis- 
trict where  the  same  may  be  necessary  one  or  more 
inspectors  of  manufactured  tobacco,  who  shall  take 
an  oath  faithfully  to  perform  their  duties  in  such 
form  as  the  Commissioner  of  Internal  Eevenue  shall 
prescribe,  and  who  shall  be  entitled  to  receive  such 
fees  as  may  be  fixed  and  prescribed  by  said  Commis- 
Bioner.  And  all  manufactured  tobacco  shall,  before 
the  same  is  used  or  removed  for  consumption  or  sale, 
be  inspected  and  weighed  by  an  inspector,  desig- 
n^ed  as  aforesaid,  who  shall  mark  upon  the  box  or 
other  package  containing  such  tobacco,  in  a manner 
to  be  prescribed  by  said  Commissioner,  the  quality 
the  contents  of  such  package,  wilffi 
ree  date  of  inspection  and  the  name  of  the  inspector. 
Tne  ftes  of  such  inspector  shall  in  all  cases  be  paid 
by  the  owner  of  the  tobacco  so  inspected  and 
weighed.  The  penalties  for  the  fraudulent  marking 
of  any  package  of  tobacco,  and  for  any  fraudulent 
attempt  to  evade  the  duties  on  tobacco,  so  inspected, 
by  changing  in  any  manner  the  package  or  the 
marks  thereon, _ shall  be  the  same  as  are  provided  in 
relation  to  distilled  spirits  by  existing  laws.  That 
manufactured  tobacco  may  be  removed  from  the 
place  of  manufacture  for  the  purpose  of  being  ex- 
ported, after  the  quantity  and  quality  to  be  so  re- 
moved_  shall  have  been  ascertamed  by  inspection, 
according  to  the  provisions  of  this  act,  unon  and  with 
the  written  permission  of  the  Collector  or  Deputy 
Collector  of  the  district,  without  payment  of  the 
duties  thereon  previous  to  such  removal,  the  owner 
thereof  having  given  bond  to  the  United  States,  with 
sufficient  sureties,  in  the  manner  and  form  and  under 
regulations  to  be  prescribed  by  the  Commissioner  of 
Internal  Eevenue,  and  in  at  least  double  the  amount 
of  said  duties,  to  export  the  said  manufactured  to- 
bacco or  pay  the  duties  thereon  within  such  time  as 
may  be  stated  in  the  bond;  and  all  the  pro'visionff 
relative  to  the  exportation  of  distilled  spirits  in  bond) 
contained  in  the  act  to  which  this  is  an  amendment, 
as  far  as  the  same  may  be  applicable,  shall  be  ap- 
plied to  the  exportation  of  tobacco  in  bond;  Pro- 
vided, hmoever.  That  nothing  herein  contained  shall 
be  considered  to  apply  to  snuff,  fine-cut  tobacco,  or 
cigars. 

Sec.  35.  And  be  it  further  enacted.  That  the  evi- 
dence of  exportation  to  entitle  to  benefit  of  draw- 
back under  the^  act  to  provide  internal  revenue  to 
which  this  act  is  an  amendment,  and  the  rules  and 
regulatiops  pertaining  thereto,  shall  be  the  same  as 
those  which  are  now  or  may  be  required  to  entitle 
the  exporter  to  benefit  of  drawback  under  the  acts 
relating  to  drawbacks  of  duties  on  imports,  with 
such  other  rules  and  regulations  as  the  Secretary  of 
the  Treasury  may  prescribe;  that  the  bureau  in 
charge  of  exports  for  the  benefit  of  drawback  uudor 
the  acts  as  aforesaid  at  the  port  of  New-Tork  (and  at 
such  other  ports  as  the  Secretary  of  the  ifaeasury 
may  designate)  shall  have  charge  of  the  same  under 
the  act  to  which  this  act  is  an  amendment;  that  the  • 
head  of  such  bureau  shall  be  invested  with  the  au- 
tliority  and  receive  the  emoluments  of  a deputy  of 
the  collector  of  customs;  and  that  the  said  bureau 
shall,  under  the  direction  of  the  collector  of  the  cus- 
toms, embrace  the  supervision  of  all  exports  entiiled 
to  remission  of  duties,  or  to  drawback  of  duties  paid, 


34 


under  the  acts  above  mentioned;  the  ascertaining 
and  certifying  such  duties;  the  taking  and  cancella- 
tion of  required  bonds;  the  charge  of  all  export  en- 
try papers  for  benefit  of  drawback  and  officers’ 
returns  thereon,  and  of  certificates  in  proof  of  the 
landing  of  such  exports  abroad:  Provided,  That 
nothing  hereia  contained  shall  be  construed  to  change 
or  modify  the  existing  mode  of  paying  the  draw- 
backs and  debentures  allowed  by  the  laws  boforo 
referred  to. 

Sec.  36.  And  be  it  further  enacted.  That  the  As- 
sistant Treasurer  of  the  United  States  at  San  Fran- 
cisco is  required,  under  such  instructions  as  the  Com- 
missioner of  Internal  Revenue  shall  prescribe,  to 
audit,  allow,  and  pay  the  accounts  for  services  of  the 
collectors  and  assessors  of  California,  Oregon  and 
Nevada  Territory,  subject  to  the  revision  of  the  said 
Commissioner. 

Sec.  37.  Andr  be  it  further  enacted.  That  this  act, 
except  where  otherwise  indicated,  shall  take  effect 
from  and  after  its  passage,  and  all  acts  and  parts  of 
acts  repugnant  to  the  provisions  of  this  act  be  and 
the  same  are  hereby  repealed:  Provided,  That  the 
existing  laws  shall  extend  to  and  be  in  force,  as  modi- 
fied, for  the  collection  of  the  duties  imposed  by  this 
act,  for  the  prosecution  and  punishment  of  all  offen- 
ses, and^  for  the  recovery,  collection,  distribution, 
and  remission  of  all  fines,  penalties  and  forfeitures, 
as  folly  and  effectually  as  if  every  regulation,  pen- 
alty, forfeiture,  provision,  clause,  matter,  and  thing 
to  that  effect,  in  the  existing  laws  contained,  had 
been  inserted  in  and  re-enacted  by  this  act. 

Sec.  38.  And  be  it  further  enacted.  That  from  and 
after  the  date  when  this  act  takes  effect  there  shall 
be  an  allowance  or  drawback  on  cordials  and  other 
liquors  manufactured  wholly  or  in  part  of  domestic 
spirits,  on  which  a duty  shall  have  been  paid  equal 
in  amount  to  the  duty  paid  on  such  spirits  when'ex- 
^rted,  with  such  deduction  as  the  Secretary  of  the 
Treasury  may  think  reasonable,  not  exceeding  five 
per  centum  of  the  amount  of  duty  so  paid,  the 
amount  to  be  ascertained  in  the  manner  and  under 
the  regulations  prescribed  in  Section  116  of  the  act 
to  which  this  is  additional,  and  the  same  to  be  sub- 
ject to  all  the  provisions  of  said  section  applicable 
thereto:  Provided,  That  no  such  allowance  shall  bo 
made  unless  the  value  of  the  spirits  used  in  such 
manufacture  shall  exceed  one-half  of  the  whole 
value  of  the  article  manufactured  as  aforesaid. 

^ Approved,  March  3,  1863. 

AJLPBABSTlCAli  BE€APlTlJl<ATIOPr. 

Advertisements  insetted  in  newspapers,  magazines, 
reviews,  or  any  other  publication,  on  gioss  re- 
ceipts for 3 per  ct. 

Do.,  all  receipts  for,  to  the  amount  of  $1,000.......  Exempt. 

Do.  do.,  by  newspapers  denied  the  use  of  the  mails.  10  per  ct. 
Do.  do.,  by  papers  whose  circulation  does  not  ex- 
ceed 3,000  copies Exempt. 

Agents,  insurance  (see  “Insurance  Agents”),  for 

Uconse $10 

Agreements,  for  each  sheet  or  p ieoe  of  paper  on 

j which  written,  stamp  duty 5 cents. 

I Agreements  fqr  the  hire,  use,  or  rent  of  any  land, 
tenement,  or  portion  thereof,  if  for  a period  of 

time  not  exceeding  three  years,  stamp  duty 50  cents. 

Do.  do.,  if  for  aperiod  of  time  exceeding  three  years, 

stamp  duty $1 

Alcohol,  made  or  manufactured  of  spirits  or  mate- 
rials upon  which  the  duties  imposed  by  this  act 
shall  have  been  paid,  is  not  to  be  considered  a 
manufacture. 

Alo,  per  barrel  of  31  gaUons,  fractional  parts  of  a 
barrel  to  pay  proportionately  (see  “Malt  Li- 
quors”). 

Animal  oils,  per  gallon. 2 cents. 

Anodynes,  each  package  of  the  retafi  price  or  value 
ot  which  does  not  exceed  25  cents,  stamp  duty. ..  1 cent. 
Do.,  each  package  of,  the  retail  price  or  value  of 
which  exceeds  25  cents,  and  does  not  exceed  50 

cents,  stamp  duty 2 cents. 

Do.,  each  package  of,  the  retail  price  or  value  of 
which  exceeds  50  cents,  and  does  not  exceed  75 

cents,  #amp  dnty 3 cents. 

Do.  do.,  exceeding  75  cents,  and  not  exceeding  $1. , 4 cents. 
•Do.,  each  package  of,  the  retail  price  or  value  of 
which  exceeds  $1,  for  each  and  every  50  cents,  or 
fractional  pait  thereof  over  and  above  $1,  an  ad- 
ditional stamp  duty  of. 2 cents. 

Apothecaries,  under  which  term  is  included  every 
person  who  keeps  a shop  or  building  whero  med- 
icines are  compounded  or  prepared  according  to 
prescriptions  of  physicians,  and  sold.  Wholesale 
and  retail  dealers  who  have  taken  out  a license 


therefor,  shall  not  be  required  to  take  out  a li- 
cense as  apothecary ; nor  shall  apothecaries  who 
have  taken  out  a license  as  such  be  required  to 
take  out  a license  as  retail  dealers  in  liquors,  in 

consequence  of  selling  alcohol,  license  tax $10 

Applicjitions  for  bounties,  stamp  duty None. 

Do,,  for  arrears  of  pay,  stamp  duty Noueb 

Do.,  for  pensions,  stamp  duty None. 

Appraisements  of  value  or  damage,  on  each  a stamp 

duty  of. Scents. 

Architects  and  Civil  Engineers,  under  which  term  is 
included  every  person  whose  business  it  isto  plan, 
design,  or  superintend  the  construction  of  build- 
ings or  ships,  or  of  roads,  or  bridges,  or  canals,  or 
railroads,  provided  that  this  act  shall  not  include  a 
practical  Carpenter  who  labors  on  a building,  for 

license $10 

Arrears  of  pay,  stamp  duty None. 

Assignment  of  mortgage,  stamp  duty  same  as  on  the 
original  instrument. 

Do.,  of  leases,  do.  do. 

Do.,  of  policies  of  insurance,  do.  do. 

Attorney — ^No  license  shall  he  required  of  an  attor- 
ney, having  taken  out  a license  as  such,  in  conse- 
quence of  being  employed  to  purchase,  rent,  ox 
sell  real  estate,  or  to  collect  rent  thereon  for 
others  in  the  ordinary  course  of  busiuess.  Bee 
“Lawyers” 

Auctioneers,  under  which  term  is  included  every 
. person  whose  business  it  is  to  offer  property  for 

sale  to  the  highest  or  best  bidder,  for  license $20 

Auction  sales  of  goods,  merchandise,  articles,  and 
things,  including  all  sales  of  stocks,  bonds,  and 
other  securities,  on  gross  amount  of  sales. ...1-10  to  1 per  ot. 
Awnings,  made  of  cotton,  llax,  or  hemp,  or  part  of 

either,  or  other  material 3 per  ot. 

Do.,  the  sewing  of,  the  material  whereof  belonged 
to  the  employer,  shall  be  exempt  from  duty  when 
the  clotn  or  material  from  which  made  was  im- 
ported or  has  been  subject  to  aud  paid  a duty. 

Bags,  made  of  cotton,  flax,  or  hempj  or  part  of 

either,  or  other  materiaL 3 per  ot. 

Do.,  the  sewing  of,  same  as  “Awnings.” 

Baud  Iron  (see  “Iron”). 

Banks— Every  incorporated  bank,  or  other  bank  le- 
gally authorized  to  issue  notes  as  circulation, 
wMch  shall  neglect  or  omit  to  make  dividends  or 
additions  to  its  surplus  or  contingent  funds  as  often 
as  once  in  six  months,  shall,  in  lieu  thereof,  make 
returns,  under  oath,  to  the  Commissioner  of  Inter- 
nal Eevenue,  on  the  1st  day  of  January  and  July 
in  each  year,  or  within  30  days  thereafter,  of  the 
profits,  &.C.  (see  Section  14  Amendatory  Act),  and 

pay,  on  such  profits .3 per  cent. 

Banks,  on  all  dividends 3 per  ct. 

Bankers,  under  which  term  is  included  every  person 
who  keeps  a place  of  business  where  credits  are 
opened  in  favor  of  any  person,  firm,  or  corpora- 
tion, by  the  deposit  or  collection  of  money  or  cur- 
rency, and  the  same,  or  any  part  thereof,  shall  be 
paid  or  remitted  upon  the  draft,  check,  or  order 
of  such  creditor,  but  which  does  not  include  in- 
corporated banks  or  other  banks  legally  authorized 

to  issue  notes  as  circulation,  for  license $100 

Bar  Iron  (see  “Iron”). 

Barks,  hereafter  built 2 per  ct. 

Barytes,  sulphate  of,  100  pounds..- 10  cents. 

Beer,  per  bmrrel  of  31  gallons,  fractional  parts  of  a 
barrel  to  pay  proportionately  (see  “Malt  Li- 
quors”). 

Bend  leather,  per  pound. 1 cent  and  5 mills 

Benzine,  per  gallon 3 per  ct.  ad  valorum. 

Bicarbonate  of  soda,  per  pound 5 mills 

Billiard  tables,  kept  for  use,  for  each  table $10 

Billiard  rooms,  for  license,  for  each  table $5 

Bill  of  exchange  (Inland),  draft,  or  order  for  the 
payment  of  any  sum  of  money  exceeding  $20, 
otherwise  than  at  sight  or  on  demand,  and  any 
rromissory  note,  shall  have  a stamp  or  stamps 
afloixed  thereon  denoting  a duty,  upon  every  sum 
of  $200  or  any  fractional  part  thereof,  If  payable  on 
demand  or  at  any  time  not  exceeding  33  days,  in- 
cluding the  grace,  from  the  date  or  sight 1 cent. 

Do.,  if  payable  at  any  time  not  less  than  33  days,  as 
aforesaid,  and  not  exceeding  63  days,  jiucluding  the 

grace,  from  date  or  sight 2 cents. 

Do.,  if  payable  at  any  time  not  less  than  sixty-three 
days,  as  aforesaid,  and  not  exceeding  ninety-three 

days,  including  the  grace,  from  date  or  sight 3 cents. 

Do.,  if  payable  at  any  time  not  less  than  ninety- 
three  days,  as  aforesaid,  and  not  exceeding  four 

months  from  date,  or  sight  and  grace 4 cents. 

Do.,  if  payable  at  any  time  not  less  than  four 
mouths,  as  aforesaid,  and  not  exceeding  six 

months  from  date  or  sight  and  grace 6 cents. 

Do.,  if  pajableat  anytime  exceeding  six  months 

from  date  or  sight  and  grace 16  cents. 

BiUa  of  exchange  (foreign)  drawn  in,  but  payable 
out  of  the  United  States,  if  drawn  singly  or  if 
drawn  otherwise  than  in  sets  of  more  than  one,  ac- 
cording to  the  custom  of  merchants  and  bankers, 
same  as  bill  of  exchange  (inland). 

Do.,  do.,  if  drawn  in  sets  of  three  or  more,  for  every 
bill  of  each  set,  where  the  sum  made  payable  shall 
not  exceed  $150,  or  the  equivalent  thereof  in  any 

foreign  currency 3 coats 

Do.,  do.,  above  $150  and  not  above  $250 5 cents 

Do.,  do.,  above  $250  and  not  above  $500. 10  cents 


35 


Do.,  do.,  above  $500  and  not  above  $1,000 15  cents 

Do.,  do.,  above  $1,000  and  not  above  $1,500 20  cents 

Do.,  do.,  above  $1,500  and  not  above  $2,500........  30  cents 

Do.,  do.,  above  $2,250  and  not  above  $3,500 50  cents 

Do.,  do.,  above  $3,500  and  not  above  $5,000 70  cents 

Do.,  do.,  above  $5,000  and  not  above  $7,500 $1  00 

Do.,  do.,  for  every  $2,500  or  part  thereof,  in  excess 

of  $7,500 30  cents 

Bills  of  lading  for  any  goods,  merchandise  or  etfeets 
to  be  exported  from  a port  or  place  in  the  United 
States  to  any  foreign  port  or  place,  a stamp  duty 

of. 10  cents 

Bills  of  sale,  by  which  any  ship  or  vessel,  or  any 
part  thereof,  shall  be  conveyed  to  or  vested  in  any 
other  person  or  persons,  when  the  consideration 

shall  not  exceed  $500,  stamp  duty 25  cents 

Do,,  do.,  do.,  when  the  consideration  exceeds  $500 

and  does  not  exceed  $1,000,  stamp  duty 50  cents 

Do.,  do.,  do.,  for  each  and  every  additional  amount 
of  $1,C00,  or  any  fractional  part  thereof  in  excess 

of  $1,000 50  cents 

Bitters,  same  as  “ Medicines.” 

Boards  are  not  to  be  considered  as  manufactni.i)6.' 

Bolts,  iron,  per  tun. $2  00 

Bond  or  Note  secured  by  a mortgage,  but  one  stamp 
shall  be  required  on  such  papers,  provided,  that 
the  stamp  duty  placed  thereon  is  the  largest  rate 
required  for  such  instruments  or  either  of  them. 

Bonds  of  canal  companies. 3 per  ct. 

Bonds,  auction  sales  of,  on  gross  amounts  of 

sales 1-10  of  1 per  c* 

Bonds  indemnifying  any  person  who  shall  have  be- 
come bound  or  engaged  as  surety  for  the  payment 
of  any  sum  of  money,  or  for  the  due  execution  or 
performance  of  the  duties  of  any  office,  and  to  ad- 
minister money  received  by  virtue  thereof,  a 

stamp  duty  of 60  cents 

Do.,  of  any  description  other  than  such  as  are  re- 
quired in  legal  proceedings  and  such  as  are  not 

otherwise  charged,  a stamp  duty  of. 25  cents 

Bone,  manufactures  of,  wholly  or  in  part,  if  not 

otherwise  specified,  ad  valorem ^3  per  ct. 

Books  are  not  to  be  regarded  as  a manufacture,  or 
submitted  to  a rate  of  duty  as  a manufacture. 

Bootmakers,  making  articles  to  order,,  as  custom 
work,  and  not  for  sale  generally,  shall,  to  the 
amount  of  $1,000  be  exempt  from  duty,  and  for 
any  excess  beyond  the  amount  of  $l,0t0  shall  pay 

a duty  of....,  Iperct. 

Bottles,  containing  medicines,  &c.,  the  retail  price 
or  value  of  which,  contents  included,  doesnotex- 

ceed 25 cents,  a stamp  duty  of, 1 cent. 

Do.,  containing  medicines,  &c,,  the  retail  price  or  / 
value  of  which,  contents  included,  exceeds  25 
conts,  hut  does  not  exceed  50  cents,  a stamp  duty 

of.......... 2 cents. 

Do.,  contaming  medicines,  &c.,  the  retail  price  or 
value  of  which,  contents  inclnded,  exceeds  50 

cents  but  does  not  exceed  75  cents 3 cents. 

Do.,  contaiping  medicines,  &c.,  the  value  of  which, 
contents  included,  shall  exceed  75  cents,  and  shall 

not  exceed  $1 4 cents. 

Do.,  containing  medicines,  &c.,  the  value  of  which, 
contents  included,  exceeds  $1,  for  each  and  every 
50  cents  or  fractional  part  thereof  over  and  above 

$1,  an  additional  stamp  duty  of 2 cents. 

Bounties,  applications  for,  stamp  duty none. 

Do.,  or  indemnity  awarded  for  depredations  and  in- 
jnnes  by  certain  bands  of  Sioux  Indians,  appUca- 

tloiM  for,  stamp  duty none. 

Bowling-alleys,  for  each  alley,  duty  for  Ucenso.....  $5  00 
Boxes,  containing  medicine,  &c.,  same  as  “bottles.” 
which  see. 

Brass,  rolled,  in  rods  or  sheets 1 per  ct. 

Brass,  manufacturers  of,  not  otherwise  specified..  Sperct. 
Brewers,  under  which  term  is  included  every  person 
who  manufactures  fermented  liquors  of  any  name 
or  description  for  sale  from  malt,  wholly  or  in  part, 

for  license $50  00 

Do,,  who  manufacture  less  than  500  bhls.  per  year, 

for  license 25  00 

Bricks  are  not  to  be  considered  a manufacture 
BnMles,  manufactures  of,  not  otherwise  specified. . 8 per  ct. 
Brewers,  auction  sales  by,  of  goods,  waxes,  mer- 
chandise, articles  or  things,  on  gross  (tinount  of 

1-10 of  Iperct, 

rsroKers,  under  which  term  is  included  every  person 
whose  business  it  is  to  purchase  or  sell  stocks,  coin, 
money,  bank  nctes,  drafts,  promissory  notes,  or 
other  securities  for  the  payment  of  money,  for 
themselves  or  others,  or  who  deal  in  exchanges  re- 
lating to  money,  for  license $50  00 

Brokers,  commercial,  under  which  term  is  included 
every  person  who  purchases  or  sells  goods  or  pro- 
duce, or  seeks  orders  therefor,  in  original  or  un- 
broken packages,  cr  manages  bnsiness  matters  for 
the  owners  of  vessels,  or  the  shippeis  or  consignors 
offreight  carried  by  vessels,  cr  purchases  or  sells 

real  estate  for  others,  for  license $50  00 

Brokers,  land  warrants  (see  land  warrant  brokers) . . 25  00 

Brokers,  Insurance,  (see  “ Insurance  agents”)  for 

L^nse..........  10  00 

Bullion,  see  “ com.” 

Bnllion,  In  the  manufacture  of  silverware,  Is  not  to 
be  considered  a manufacture. 

Burning  fluid  is  not  to  be  considered  a manufacture. 

Bnuders  and  contractors,  under  which  term  is  in- 
cluded every  person  whose  bueiness  it  is  to  con- 


struct buildings,  or  ships,  or  bridges,  or  canals,  or 
railroads  by  contract:  Provided,  that  no  licenso 
shall  be  required  from  any  persons  whose  building 
contracts  do  not  exceed  $2,5U0in  any  one  year — for 

license ^25  00 

Butchers,  under  which  term  is  included  every  per- 
son who  shall  fell  butcher’s  meat  at  retail;  Pro- 
vieed,  that  no  butcher  having  taken  out  a license 
and  paid  $10  therefor,  shall  be  required  to  take 
out  a license  as  retail  dealer  on  account  of  selling 
other  articles  at  the  same  store,  stall  or  premises: 

Provided  further,  that  butchers  who  retail  butch- 
ers’ meat  exclusively  from  a cart  or  wagon,  by 
themselves  or  agents,  shall  be  required  to  pay  $5 
only  for  each  license,  any  existing  law  to  the  con- 
trary notwithstanding,  and  having  taken  out  a li- 
cense therefor,  sha’l  not  be  required  to  take  out  a 
license  as  peddler  for  retailing  butchers’  meat  as 
aforesaid:  Provided,  further,  that  those  whose  an- 
nual sales  do  not  exceed  $1,000  shall  be  exempt— 

for  license ^lo  00 

Ualfskina.  tanned  each... 6 cents. 

Doo,  American  patent 5 per  ct. 

Calves,  slaughtered,  per  head 5 cents, 

Canal  boats,  hereafter  built 2perct. 

Canal  Companies,  Interest  on.bonda  or  dividends  of  3 per  ct. 

Candles,  tallow. 3 per  ct. 

Do.,  lard 3perct 

Do.,  of  whatever  material  made 3 per  ot. 

Candy,  Sugar,  see  “ Sugar  Candy.” 

Cards,  playing,  per  pack  of  whatever  nnmber,  when 

the  price  per  pack  does  not  exceed  18  cents 1 cent. 

Do.,  do.,  over  18  andmot  over  25  cents  per  pack. ...  2 cents. 

Do.,  over  25  and  not  over  30  cents  per  pack 3 cents. 

Do.,  over  30  and  notover  36  cents 4 cents. 

Do.,  over  36  cents Scents. 

Carpets,  the  sewing  of,  same  as  “ awnings,” 

Carriages,  &c.,  valued  at  $75  or  over,  drawn  by  one 

horsd,  including  the  harness $1 00 

Do.,  drawn  by  two  horses,  valued  at  $75  and  not  ex- 
ceeding $200 .....  $2  00 

Do.,  exceeding  in  value  $200  and  net  exceeding 

$600 $5  00 

Do.,  exceeding  $600 '. $10  00 

Cars,  railroad,  see  “ Railroad  cars.” 

Cartmen  and  wagoners,  when  the  vehicle  is  drawn 
by  more  than  one  horse  or  mule ; every  person 
whose  business  it  is  to  keep  a cart,  truck,  dray, 
wagon,  or  other  vehicle  drawn  by  horses  or  mules, 
for  the  transportation  of  goods,  wares,  merchan- 
dise, or  any  articles  of  packages,  for  hire,  or  for 
the  delivery  of  goods,  wares,  merchandise,  arti- 
cles or  packages  sold,  shall  be  considered  a cart- 
man  and  wagoner  under  this  act—  no  license  required. 

Cassia,  ground,  and  all  imitations  of,  per  pound.....  1 cont. 
Castile  Soap,  see  “ Soap.” 

Cattle,  horned,  slaughtered,  for  sale,  each 20  oestl. 

Do.,  do.,  slaughtered  by  any  person  for  his  own  con- 
sumption, not  exceeding  six Free. 

Cattle  Brokers,  including  every  person  whose  busi- 
ness it  is  to  buy  and  sell  and  deal  in  cattle,  hogs, 

or  sheep,  for  license _ $10  00 

Cavendish  Tobacco — per  pound 15  cents. 

Cement,  made  wholly  or  iu  part  of  glue,  to  be  sold 

in  a liquid  state,  per  gallon 25  cents. 

Certificates  of  stock  in  any  incorporated  company, 

stamp  duty  on  each. 25  cents. 

Certificate  of  profits,  or  any  certificate  or  memoran- 
dums showing  an  interest  in  the  property  or  accu- 
mulations of  any  incorporated  company,  if  for  not 
less  than  $1U  and  not  exceeding  $50,  stamp  duty.  10  cents. 

Do.,  do.,  for  a sum  exceeding  $50 25  c-Anta. 

Certificate — Any  certificate  of  damage,  and  all  other 
certificates  or  documents  issued  by  any  Port  War- 
den, Marino  Surveyor,  or  other  person  acting  as 

such,  stamp  duty. 25  cents. 

Certificate  of  deposit  of  any  sum  of  money  in  any 
bank  or  trust  company,  or  with  any  banker  or  per- 
son acting  as  such,  if  for  a sum  not  exceeding 

$ 100,  -a  stamp  duty 2 Cents. 

Do.,  if  for  a sum  exceeding  $ 100,  stamp  duty 5 cents. 

Certificates  of  measurement,  stamp  duty None. 

Certificates  of  profit,  stamp  duty None. 

Certificates  of  weight,  stamp  duty None- 

Certificate  of  any  other  description  than  those  speci- 
fied in  Schedule  B,  a stamp  duty  of. 6 cents. 

Charcoal  is  not  to  be  considered  a manufacture. 

Charter  Party — Contract  of  agreement  for  the  char- 
ter of  any  ship,  cr  vessel,  or  steamer,  or  any  let- 
ter, or  memorandum,  or  ether  writirg  between  the 
captain,  master,  or  owner,  or  person  acting  as  agent 
of  any  ship  or  vessel,  or  steamer,  and  any  other 
person  or-persons,  for  or  relating  to  the  freight  or 
charter  of  such  ship,  or  vessel,  or  steamer,  if  the 
registered  tannage  of  such  ship,  cr  vessel,  or 
steamer,  does  not  exceed  150  tuns,  stamp  duty. . . . $1 

Do.,  do., exceeding  150  tunsandnot  exceeffingSOO 

tuns $3 

Do.,  do.,^exceediDg3O0tun3and  not  exceeding  600 

tuns,  stair  p duty • ^5 

Do. , do. , exceeding  600  tuns,  stamp  duty. 10 

Charts  are  not  to  be  consider^  d a manufacture. 

Checks  drawn  upon  ai/y  bank,  trust  company,  or  any 
person  or  persons,  companies  or  coj  poxations,  for 
the  payment  of  money,  exceeding  $20,  at  sight  or 

on  demand 2conts. 

Cheese  is  not  to  be  considered  a manufacture. 

Chemical  preparations  same  as  “medicineE.” 


36 


Oioeolate,  prepared,  per  pound 1 cent. 

Circnsea,  under  which  term  is  included  every  build- 
ing. tent,  space,  or  acre,  where  feats  of  horseman- 
ship or  acrobatic  sports  are  exhibited,  for  license.  $50 

Civil  Engineers  (see  Architect),  for  license $10 

Claim  Agents,  under  which  term  is  included  every 
person  whose  business  it  is  to  prosecute  claims  in 
any  of  the  Executive  Departments  of  the  Federal 

Government,  for  each  yearly  license $10 

Clearance,  game  as  manifest- 

Clocks Spercent. 

Clock  movements,  sold  without  being  cased 3 percent. 

Clocks— Any  duties  which  may  have  been  paid  on 
Clock  mo  vements  used  for  clocks  or  time-pieces 
upon  which  duties  shall  be  assessed  or  paid  shall 
be  deducted  from  the  three  per  cent  tax  on  clocks 
and  time-pieces. 

Cloth,  before  it  has  been  dyed,  printed,  bleached,  or 

prepared  in  any  other  manner. 3 per  cent. 

Cloths — On  all  cloths  of  silk,  cotton,  or  other  mate-u 
rial  dyed,  printed,  bleached,  manufactured  or  pre- 
pared, which  were  removed  from  the  place  of 
manufacture  prior  to  the  1st  of  September,  1862, 
or  which  have  been  or  shall  be  imported,  the  duty 
or  tax  of  3 per  centum  shall  be  assessed  only  upon 
the  increased  value  thereof ; and,  where  the  dye- 
ing, bleaching,  printing,  or  finishing,  shall  be  done 
separately  from  the  weaving,  knitting,  or  felting, 
the  increased  value  shall  be,  and  hereby  is,  de- 
clared for  dyeing,  bleaching,  printing,  or  finishing. 

Coachmen — Hackney,  (see  “ Hackney 

Coachmen”) 

Coal,  all  mineral,  except  pea  coal  or  dust  coal,  per 

tun : 3i  cents. 

Coal — All  duties  or  taxes  on  coal  mined  and  deliv-. 
ered  by  coal  operators  at  the  mines,  on  contracts 
made  prior  to  July  1, 1862,  shall  be  paid  by  the 
purchaser  thereof. 

Coal  gas  (see  “ Gas”). 

Coal  oil,  produced  by  the  distillation  of  coal  exclu- 

sively,  refined,  per  gallon 6 cents. 

Coal  illuminating  oil,-  refined,  produced  by  the  distil- 
lation of  coal,  asphaltum,  shale,  peat,  petroleum, 
or  rock  oil,  and  all  other  bituminous  substances 

used  for  like  purposes,  per  gallon 10  cents. 

Coal  oil  distillers,  under  which  term  is  included  any 
person  who  shall  refine,  produce,  or  distil  crude 
petroleum  or  rock  oil,  or  crude  coal  oil,  or  crude 
oil  made  of  asphaltum,  shale,  peat,  or  other  bitu- 
minous substances,  for  each  license $50 

Coaltar,  produced  in  the  manufacture  of  gas Exempt. 

Cocoa,  prepared,  per  pound 1 cent. 

Coffee,  ground,  per  pound 3 mills. 

Coffee — All  preparations  of  which  coffee  forms  a 
part,  or  which  is  prepared.for  sale  as  a substitute 

for  coffee,  per  pound 3 mills. 

Coin — All  contracts  for  the  purchase  or  sale  of  gold 
or  silvbr  coin  or  bullion,  and  all  contracts  for  the. 
loan  of  money  or  currency,  secured  by  pledge  ox: 
deposit,  or  other  disposition  of  gold  or  silver  coin 
of  the  United  States,  if  to  be  performed  after  ape-? 
riod  exceeding  three  days,  shall  be  in  writing  or, 
printed,  and  signed  by  the  parties,  their  agents  or 
attorneys,  and  shall  have  one  or  more  adhesivd 
stamps,  as  provided  in  the  Tax  law,  equal  in 
amount  to  one-ha’f  of  one  per  centum,  and  inter- 
est at  the  rate  of  six  per  centum  per  annum  on  the 
amount  so  loaned,  pledged,  or  deposited;  and 
if  any  such  loan,  pledge,  or  deposit,  made 
for  a period  not  exceeding  three  days, 
shall  be  renewed,  or  in  any  way  extended 
for  any  time  whatever,  said  loan,  pledge,  oE 
deposit,  shall  be  subject  to  the  duty  imposed  on 
loans  exceeding  three  days ; and  no  loan  of  cur»  • 

rency  or  money  on  the  security  of  gold  or  silvof 
coin  of  the  United  States  as  aforesaid,  or  of  any 
certificate  or  other  evidence  of  deposit  payable  in 
gold  or  silver  coin,  shall  be  made  exceeding  in 
amount  the  par  value  of  the  coin  pledged  or  depos- 
ited as  security,  and  any  such  loan  so  made,  or  at-' 
tempted  to  be  made,  shall  be  utterly  void.  If 
gold  or  silver  coin  be  loaned  at  its  par  value,  it 
shall  be  subject  only  to  the  duty  imposed  on  other 
loans.  Nothing  herein  contained  shall  applyto 
any  transaction  by  or  with  the  Governmont  of  thff 
United  States.  ^ 

Coin— All  contracts,  loans,  or  sales  of  bullion  or 
gold  and  silver  coin  not  made  in  accordance  witK 
this  act,  shall  be  wholly  and  absoluteljr  void ; and' 
in  addition  to  the  penalties  provided  in  the  act? 
any  party  to  said  contract  may,  at  any  time 
within  one  year  from  the  date  of  the  contract; 
bring  suit  before  any  Court  of  competent  jurisdics; 
tion  to  recover  back,  for  his  own  use  and  benefit^’ 
the  money  paid  on  any  contract  not  made  in  ac^ 
cordance  with  this  act. 

Commercial  Brokers  (see  “Brokers”). 

Concentrated  milk  is  not  to  be  considered  a manu- 
facture. • 

Confectioners,  under  which  term  is  included  every 
person  who  sella  at  retail  confectionery,  sweet- 
meats, comfits,  or  other  confects,  in  any  building 
(confectioners  who  have  taken  out  a license  as 
wholesale  or  retail  dealers  are  not  required  to  take 

a separate  license),  for  each  license $10 

Confectionery,  made  wholly  or  in  part  of  sugar, 
umeas  “ Sugar  Candy.” 


Consumption  entry  at  any  custom-house,  not  ex- 1 

ceediug$IU0  in  value,  stamp  duty 25  cents. 

Do.,  do.,  exceeding  $100  and  not  exceeding  $500...  50  cents. 

Do.,  do.,  exceeding  $503  in  value $I 

Contracts,  for  each  sheet  or  piece  of  paper  on  which 

written,  stamp  duty 5 cents. 

Do.,  for  the  hire,  usd,  or  rent  of  any  land,  tenement 
or  portion  thereof,  under  a period  of  time  not  ex- 
ceeding three  years,  stamp  duty 50  cents. 

Do.,  do.,  for  a period  of  time  exeseding  three  years.  $1 

Contracts,  brokers’  note,  or  memorandum  of  sale  of 
any  goods  or  merchandise,  stocks,  bonds,  exchange, 
notes  of  hand,  real  estate,  or  property  of  any  kind 
or  description,  issued  by  brokers,  or  persons  act- 
ing as  such,  stamp  duty 10  cents. 

Contractors,  fur  license  (see  “Builders”) $25 

Conveyance— None  to  pay  more  than  $1,000. 

Conveyance,  deed,  instrument,  or  writing,  whereby 
any  lands,  tenements,  or  other  realty,  sold,  shall 
' be  granted,  leased,  assigned,  transferred,  or  other- 
wise conveyed  to  or  vested  in  the  purchaser  or 

Eurchasers,  or  to  any  person  or  persons,  by  his, 
er  or  their  direction,  when  the  value  exceeds 
$100  and  does  not  exceed  $509,  stamp  duty  ....  50  cents. 
Do.,  do.,  exceeding  $503,  and  not  exceeding  $1,000,  $1 

Do.,  do.,  exceeding  $1,000,  and  not  exceeding  $2,500  $3 

Do.,  exceeding  $2,500  and  not  exceeding  $5,000. . . . $5 

Do.,  exceeding  $5,000,  and  not  exceeding  $10  000..  10  00 

Do.,  exceeding  $10,000,  and  not  exceeding  $23,000.  20  00 

Do.,  for  every  additional  $10,000,  or  fractional  part 

in  excess  of  $20,000 20  00 

Copper,  in  rods  or  sheets Iperct. 

Copper,  manufactures  of,  not  otherwise  provided 

for,  ad  valore m 3 per  et. 

Cordials,  medicinal Same  as  medicines. 

Cosmetics Same  as  medicines. 

Cotton,  raw,  per  £5 ^ cent. 

Cotton,  raw  or  manufactured,  the  growth  or  pro- 
duce of  countries  beyond  the  Cape  of  Good  Hope, 
when  imported  from  this  side  the  Capa  shall  pay 
no  greater  duty  than  is  imposed  on  the  same  arti- 
cle when  imported  directly  from  the  places  be- 
yond the  Cape. 

Cotton,  manufactures  of.  wholly  or  in  part,  not  oth- 
erwise pi  ovidod  for 3 per  et. 

Cotton  umbre  lias 3 per  ct. 

Coupons,  railroad. 3 per  ot. 

Deeds,  whereby  any  lands,  tenements,  or  other 
things  sold,  shall  be  granted,  leased,  assigned, 
transferred,  or  otherwise  conveyed  to  or  vested  in 
the  purchaser  or  purchasers,  or  to  any  person  or 
persons  by  his,  her,  or  their  direction,  stamp 

duty Same  as  conveyaitC* 

Deeds  and  other  instruments  in  writing,  having  the 
fact  of  their  acknowledgment,  or  any  certificate 
showing  that  the  acknowledgment  has  been  made 
before  the  proper  officer  or  in  due  form  thereon 
certified,  shall  not,  in  consequence  of  such  certi- 
ficate, he  subject  to  an  additional  stamp  duty. 

Deed,  none  to  pay  a stamp  duty  of  more  than......  $1,000 

Deerskins,  dressed  and  smoked,  per  pound 2 cti. 

Dentifrice,  each  package  of,  the  retail  price  or  value 
of  which  does  not  exeeed  25  cents,  stamp  duty. . . i 1 et. 

Do.,  do.,  exceeding  25  cents,  but  not  exceeding  50 

cents,  stamp  duty 2 ets. 

Do.,  do.,  exceeding  50  cents,  but  not  exceeding  75 

cents 2 ctb 

Do.,  do.,  each  package  of,  the  value  of  which  shall 

exceed  75  cents,  and  shall  not  exceed  $1 dots. 

Do.,  do.,  exceeding  $1,  for  each  and  every  50  cents, 
or  fractional  part  thereof,  over  and  above  $1,  an 

additional  stamp  duty  of 2 cts. 

Dentists,  for  license , $10. 

Deposit  notes  to  Mutual  Insurance  Companies, 

stamp  daty None. 

Deposits  of  Banks  doing  a brokerage  business ^ of  1 p.  ct 

Dispatch,  telegraphic,  when  the  charge  of  the  first 
ten  words  does  not  exceed  20  cents,  stamp  duty. . . 1 ct. 

Do.,  when  it  exceeds  20ceuts 3 cts. 

Diamonds,... Sperct. 

Distilled  spirits,  first  proof,  ner  gallon 20  cts. 

Distilled  Spirits. — ^I’he  duty  on  spirituous  liquors 
* and  all  other  spirituous  beverages  enumerated  in 
the  Tax  bill,  is  to  be  collected  at  no  lo'wer  rate 
than  the  basis  of  first  proof,  and  shall  be  increased 
in  proportion  for  any  greater  strength  than  the 
strength  of  proof. 

Distilled  Spirits. — The  term  first  proof  is  declared  to, 

"'mean  that  proof  of  a liquor  which  corresponds  to. 

50  degrees  of  Tralles’s  ceatessimal  hydrometer,,, 
at  the  temperature  of  60  degiees  of  Fahrenheit 
thermometer;  and  in  reducing  the  temperature  tO| 
thelstandard  of  63,  and  in  levying  dmies  on  li« 
quois  above  and  below  proof,  the  table  of  commer- 
cial values  contained  in  the  Manual  for  Inspectors 
of  Spirits,  prepared  by  Prof.  XUcCuUoch,  under  the 
superinten-Jenca  cf  Prof.  Bache,  and  adopted  by 
the  Treasury  Departmeut,  is  to  be  used  and  taken 
as  giving  the  proportions  of  absolute  alcohol  in  the 
liquid  guaged  and  proved,  according  to  which 
duties  shall  be  levied. 

Distillers,  under  which  term  is  included  every  per- 
son or  copa'r'.nersliip  who  distills  or  manufactures 

spirituous  liquors  for  sale,  for  license $50  00 

Do.  making  less  than  300  bbls.  per  year $25  00 

Do.  of  apples  and  peaches,  making  less  than  150  bbls. 
per  year. $12  50 


37 


DividencIs^Anntial  income  from,  when  exceeding 
$600,  and  not  exceeding  $10,000,  on  the  excess 

over  $600 3perct. 

Do.,  exceeding  $10,000,  and  not  exceeding  $50,000 

on  excess  over  $600 5 pet  ct. 

Dividends,  annual  income  from,  when  realized  by 
any  citizen  of  the  United  States  residing  abroad, 
and  not  in  the  employ  of  the  United  States,  not 
otherwise  provided  for,  when  exceeding  $600,  on 

the  excess  oyer  $ 600 • 5 per  ct . 

Dividends  of  canal  companies 3 per  ct*' 

Documents  made  in  foreign  countries,  same  stamp 
duties  as  if  made  in  the  United  States. 

Draft,  drawn  upon  any  bank,  trust  compan3r,  or  any 
person  or  persons,  companies,  or  corporations,  for' 
the  payment  of  money  at  sight  or  on  demand, 
same  as  “ Bill  of  Exchange.” 

Draining-tiles  are  not  to  be  considered  a manofac* 
ture. 

Dressmakers,  making  articles  to  order,  as  custom 
work,  and  not  for  sale  generally,  shall,  to  the 
amount  of  $1,0C0  be  exempt  from  duty,  and  for 
any  excess  beyond  the  amount  of  $1,000,  shall  pay 

a duty  of 1 poret. 

Drops,  medicinal,  same  as  “ Medicines.” 

Eating-houses,  under  which  term  is  included  every 
place  where  food  or  refreshments  of  any  kind 
are  provided  for  casual  visitors  and  sold  for  con- 
sumption therein;  but  the  keeper  of  an  eating- 
house,  having  taking  out  a licens'e  therefor,  is  not 
required  to  take  out  a license  as  confectioner,  for 

license ' $10  00 

Emeralds ^ 3 per  nt. 

Enameled  leather,  per  square  foot 5 mills. 

Enameled  skirting  leather,  per  square  foot IJ  cents 

Engines,  marine 3 per  ct. 

Engineers,  civil,  for  license,  see  “ Architects.” 

Entry  of  any  goods,  wares,  or  merchandise,  at  any 
enstom-house,  for  warehousing,  see  “ Warehouso 
Entry.” 

Entry  for  the  withdrawal  of  any  goods,  wares,  or 
merchandise  from  bonded  warehouse,  stamp  duty.. 50  cents. 
Erasive  soap,  see  “ Soap.” 

Express  companies,  on  gross  receipts,  instead  of 

stamp  duty 2 per  ct. 

Felloes .Free. 

Ferry  boats,  propelled  by  steam  or  horse  power,  on 

^OBS  receipts 1}  per  ot. 

Fine  cuttobacco,  see  “ Tobacco.” 

Fire  insurance  companies,  on  all  dividends 3 per  ct. 

Fish,  preserved,  ad  valorem 5 per  ct. 

Fish  oil Exempt. 

Flax,  manufactures  of,  not  otherwise  specified 3 per  ct. 

Do.,  prepared  for  textile  or  felting  purposes,  is  not 
to  be  considered  a manufacture  until  actually 
woven  or  felted  into  fabric  for  consumption. 

Flour,  made  from  grain,  is  not  to  be  considered  a 
manufacture. 

Fmits,  preserved 9 per  ct. 

Gains,  annual,  of  every  person,  when  exceeding 
$600,  and  do  not  exceed  $10,000,  on  the  excess  of 

gain  over  $600 3 per  ct. 

Do.,  exceeding  $10,000  and  not  exceeding  $50,000, 

«n  excess  over  $600 5 per  ct. 

Gains,  on  annual,  from  property  of  any  kind  in  the 
United  States,  realized  by  any  citizen  of  the  Uni- 
ted States  residing  abroad,  and  not  in  employ  of 

the  United  States,  not  otherwise  provided  for 5 per  ct. 

Gains — rent  of  residence  is  to  be  deducted  from  the  • 
income  taxed. 

Gas,  coal,  when  the  product  shall  be  not  above  500,- 

000  cubic  feet  per  month,  per  l,J0O  cubic  feet .5  per  ct. 

Do.,  do.,  when  the  product  shall  be  above  500,000 
and  not  exceeding  5,000,000  cubic  feet  per  month, 

per  1,000  cubic  feet.. ....10  i>er  ct. 

Do.,  do.,  when  the  product  shall  be  above  5,000,000 

per  1,000  cubic  feet 15  cents. 

Gas,  all  illuminatiug  same  as  coal  gas. 

Gelatine,  of  all  descriptions  in  BoUd  state,  per  pound  5 mills. 

Ginger,  ground,  and  all  imitations  of,  per  pound 1 cent. 

Glass,  manufactures  of,  not  otherwise  specified 3 per  ct. 

G1u6j  in  a liquid  form,  per  gallon 25  cents. 

Do.,  in  a solid  state,  per  pound 5 mills. 

Goat  skins,  curried,  manufactured,  or  finished 4 per  ct. 

Gold,  manufactures  of,  not  otherwise  provided  for..  3 per  ot. 
Gold  Leaf,  per  pack  containing  not  more  than  20 

books  of  25  leaves '15  cts. 

Goods,  made  for  the  use  or  consumption  of  the 

-maker Free. 

Do.,  except  spirituous  andmalt  liquors,  andleaf,  and 
stem,  or  manufactured  tobacco,  where  the  annual 
product  does  not  exceed  $600,  provided  that  this 
shall  not  apply  to  any  business  or  transaction 
where  one  party  furnishes  the  materials,  or  any 
part  thereof,  and  employs  another  party  to  manu- 
facture, make,  or  finish  the  goods,  wares,  or 
merchandise,  or  eirticles  paying  or  promising  to 
pay  therefor,  and  receiving  the  goo^,  wares,  and 
merchandise,  or  articles ; but,  in  all  such  cases  the 
party  furnishing  the  materials  and  receiving  the 
goods,  wares,  and  merchandise,  or  articles,  shall 
be  liable  to  and  charged  with  all  accruing  duties 

thereon Frae. 

Grindstones Free. 

Gunpowder,  and  all  explosive  substances  used  for 
mming,  artillery,  or  sporting  purposes,  when  val- 
: nod  at  18  cents  per  pound  or  leas,  per  pound 5 mills. 


Do.,  do.,  when  valued  above  18  cents  per  pound,  and 

not  exceeding  30  cents,  per  pound 

Do.,  do.,  when  valued  above  30  cents  per  pound,  per 

pound 

Gutta  percha,  manufactures  of,  not  otherwiso  pro- 
vided for 

Gypsum  is  not  to  bo  con^ered  a manufacture. 
Hackney  coachmen,  undTr  which  term  is  included 
every  person  whoso  business  it  is  to  keep  a hack, 
coach,  omnibus  or  other  carriage  drawn  by  horses 
for  tho  transportation  of  passengers  for  hire, 

no  license  required. 

Hair  dye,  name  as  medicines. 

Harness  leather,  per  pound 

Harness  leather,  made  of  hides  imported  east  of  the 

Cape  of  Good  Hope,  per  pound 

Headings  are  not  to  be  considered  a manufacture. 
Hemp,  manufactures  of,  when  pot  otherwise  speci- 
fied  

Hog  skins,  tanned  or  dressed 

Hogs,  exceeding  100  pounds  in  weight,  without  refer- 
ence to  age,  slaughtered,  each,  for  sale 

Do. , slaughtered,  weighing  less  than  100  pounds, 

without  reference  to  age 

Do.,  slaughtered  by  any  person  for  his  own  con- 
sumption, to  a number  not  exceeding  six 

Hollow,  ware,  iron,  per  tun  of  2,000  iiounds.. 

Hoop  iron  (see  iron).  s 

Hoop  skirts,  material  for  the  manufacture  of,  exclu- 
sively  

Horn,  manufactures  of,  not  otherwise  provided  for.. 

Horned  cattle,  slaughtered  for  sale,  each 

Horse  skios,  tanned  and  dressed 

Horse  shoes,  per  tun 

Horse  dealers,  under'which  term  is  included  every 
person  whose  business  is  to  buy  and  sell  horses 

and  mules,  for  eachlicense 

Do.,  when  they  have  taken  out  a license  as  livery- 
stable  keepers,  are  not  required  to  take  out  an  ad- 
ditional one. 

Hostetters’  Bitters,  same  as  “Dentifrice.” 

Hose,  conducting 

Hotels— under  which  term  is  included  every jplace 
where  food  and lodgings  are  provided  for  aaa  fur- 
nished to  travelers  and  sojourners,  in  view  of  pay- 
ment therefor,  where  the  rent  or  the  valuation  of 
the  yearly  rental  of  tho  house  and  property  occu- 
pied shall  be  $10,000  or  more  for  each  yearly  li- 
cense  

Do.,  do.,  where  the  rent  or  the  valuation  of  the  year- 
ly rental  shall  be  $5,000  and  less  tiran  $10,000,  for 

each  yearly  license 

Do.,  do.,  where  the  rent  or  the  valuation  of  tho  year- 
ly rental  shall  be  $2,500  and  less  than  $5,000,  for 

each  yearly  license 

Do.,  do.,  where  the  rent  or  the  valuation  of  the  year- 
ly rental  shall  be  $1,000  and  less  than  $2,500,  for 

each  yearly  license 

Do.,  do.,  where  tho  rent  or  the  valuation  of  the  year- 
ly rental  shall  be  $500  and  less  than  $1,000  for 

each  yearly  license. 

Do.,  do.,  where  the  rent  or  the  valuation  of  tho  year- 
ly rental  shall  be  $300  and  less  than  $500,  for  each 

yearly  license 

Do.,  do.,  where  the  renter  the  valuation  of  the  year- 
ly rental  shall  bo  $ ICO  and  less  than  $ 300,  for  each 

yearly  license 

Do.  do.,  where  the  rent  or  tho  valuation  of  the 
yearly  rental  shall  be  less  than  $100,  for  each 

yearly  license 

Steamers  and  vessels  upon  waters  of  the  United 
States,  on  board  of  which  passengers  or  travelers 
are  provided  with  food  or  lodging,  shall  be  re- 
quired to  take  out  a license  of  the  fifth  class,  viz., 

at 

Illuminating  oil.  coal,  proved  to  have  been  manufac- 
tured before  Sept.  1,  1862 * . . 

Income,  annual,  of  every  person,  when  exceeding 
$600  and  not  exceeding  $10,000,  on  the  excess 

over  $600 

Do.,  exceeding  $10,000  and  not  exceeding  $50,000, 

on  excess  over  $6G0 

Do.,  annual,  from  property  of  any  kind  in  the  United 
States,  realized  by  any  citizen  of  the  United  States 
residing  abroad,  and  not  in  the  employ  of  the 
United  States  Government,  not  otherwise  provided 

Income— Rent  of  residences  is  to  be  deducted  from 
the  income  taxed. 

Indemnity — Papers  relating  to  indemnity  awarded 
for  depredations  and  injuries  by  certain  bands  of 
Sioux  Indians.  ^ 

India-rubber,  manufactures  of,  not  otherwise  speci- 
fied  

Inns,  same  as  “Hotels.” 

Instruments  of  attorney,  made  in  foreign  countries, 
same  stamp  duty  as  if  made  iu  the  United  States. 
Insurance  Companies,  Mutual,  deposit  notes  to, 

stamp  duty 

Insurance  policies  of  any  kind,  on  which  there  is  a 

premium  not  exceeding  $10,  stamp  duty 

Insurance  Companies,  all,  on  dividends 

Insurance  Companies,  inland  or  marine,  upon  gross 

receip  .s  for  pre  mi  ims  and  assessments 

Insurance  (liie)— Policy  of  insurance,  or  other  in- 
strument by  whatever  name  the  same  shall  be 
called,  whereby  any  insurance  shall  be  made  or 


1 cent. 
6 cent*. 
SpercL 


7 mills. 
Smilla. 

3 per  ct. 

4 per  ct. 

6 ct«. 

Free. 

Free. 

$1  50 


Free. 

3 per  ct. 
20  cts. 

4 per  ct. 
$2  00 


$10  00 


3 peret. 


$200  00 
100  00 
75  OO 
50  00 
25  00 
15  00 
10  00 
500 

25  00 
Frofc 

Spcrct. 

Sperot. 

Sporct. 


Sperefc. 

None. 

10  cents. 
3 per  ct. 

1 per  cfc, 


38 


renewed,  marine  or  inland,  upon  property  of  any 
description,  whether  against  perils  by  the  sea  or 
by  fire,  or  other  peril  of  any  hind,  made  by  any 
insurance  company  or  its  agents  or  by  any  othef 

company  or  person 25  cents. 

Insurance  agents,  under  which  term  is  Included 
every  person  who  shall  act  as  agent  of  any  fire, 
marine,  life,  mutual  or  other  insurance  company 
or  companies ; Provided,  that  no  license  shall  be 
required  of  any  insurance  agent  or  broker,  whose 
receipts,  as  such  agent,  are  less  than  the  sum  of 

$600  in  any  one  year,  for  license $10  00 

Insurance,  tickets  or  contracts  of,  when  limited  to 
fatal  or  non-fatal  injury  to  persons  while  traveling, 
are  not  required  to  pay  a stamp  duty. 

Insurance,  persons  insuring  against  injury  to  travel* 

ers,  on  gross  receipts 1 per  ct. 

Insurance  policies,  assignment  of,  see  “Assign* 
ment.” 

Insurance  policy,  or  renewal,  see  “Policy  of  Insur- 
ance.'* 

Interest,  income  from,  when  exceeding  the  sum  of 
$600  per  annum,  and  not  exceeding  $10,000,  on 

the  excess  of  income  over  $600 3 per  ot. 

Do.,  exceeding  $10,000,  and  not  exceeding  $50,000, 

on  the  excise  over  $600 5 per  ot. 

Do.,  incomes  from,  when  realized  by  any  citizen  of 
the  United  States  residing  abroad,  and  not  in  the 
employ  of  the  United  States  Government,  not 

otherwise  provided  for. 5 per  ct. 

Interest  on  bonds  and  dividends  of  canal  companies  3 per  ct. 
Iron,  manufactures  of,  if  not  otherwise  specified. , . 3 per  ct. 
Do.,  cast,  nsed  for  bridges,  buildings,  or  other  per* 

manent  structures,  per  tan .' $100 

Do.,  casting,  exceeding  ten  pounds  in  weight,  not 
otherwise  provided  for  in  the  Tax  law  (see  “ Rail- 
road cars”),  per  tun. 1 50 

Do.,  railroad,  pet  tun I 50 

Do.,  rerolled,  per  tun  75  cents. 

Do.,  advanced  beyond  slabs,  blooms,  or  hoops,  and 

not  advanced  beyond  bars  or  rods,  per  tun $1  53 

Do.,  band,  hoop,  and  sheet,  not  thinner  than  No.  18 

wire  gauge,  per  tun 1 50 

Do.,  plate,  not  less  than  one-eighth  of  an  inch  in 

tMckness,  per  tun... 1 50 

Do.,  band,  hoop,  or  sheet,  thinner  than  No.  18  wire 

gauge,  per  tun 2 00 

Do.,  plate,  less  than  one-eighth  of  an  inch  in  thick- 
ness, per  tun 2 00 

Do.,  nails,  cut,  and  spikes,  per  tun 200 

Do.,  bars,  rods,  bands,  hoops,  sheets,  plates,  nails, 
and  spikes,  upon  which  the  duty  of  $1 50  has  been 
levied  and  paid,  are  only  subject  to  an  additional 

duty  of,  per  tun 50  cents. 

Do.,  marine  engines 3 per  ct. 

Do.,  rivets,  exceeding  one-fourth  an  inch  in  diame- 
ter,pertun $200 

Do.,  nuts,  pertun  2 00 

Do«  railroad  chairs,  per  tun 200 

Do.,  bolts,  per  tun 2 00 

Do.,  horse-shoes,  per  tun 2 00 

Iron,  rivets,  nuts,  railroad  chairs,  bolts,  and  horse- 
shoes,  where  the  duty  upon  the  iron  from  which 
said  articles  shall  have  been  made  has  been  actu- 
ally paid,  only  an  additional  duty  of,  per  tun. 50  cents. 

Iron,  pig,  is  not  to  be  considered  a manufacture. 

Ivory,  manufacture  of,  if  not  otherwise  specified. . . 3 per  ct. 

Jacks  and  Stallions,  for  license,  see  stallions $10  00 

Jewelry 3 per  ct. 

Jute,  manufacture  of,  if  not  otherwise  specified  ....  8 per  ct. 
Jugglers,  including  every  person  who  performs  by 

sleight  of  baud,  for  each  license. $20  00 

The  proprietors  or  agents  of  all  other  public  exhibi- 
tions or  shows  for  money,  not  enumerated  in  this 

section,  shall  pay  for  each  license. $10  00 

Kid  skins,  curried,  manufactured,  or  unfinished 5 per  ct. 

Lager  beer,  per  barrel,  containing  81  gallons  (frac- 
tional parts  of  abarrel  to  pay  proportionately),  see 
"Malt  Liquors.” 

Lambs,  slaughtered  for  sale,  each 3 cents. 

Lambs,  exemption  same  as  with  “ Sheep.” 

Land  warrant,  brokers,  under  which  term  is  included 
every  person  who  makes  a business  of  buying  and 
selling  land  warrants  and  furnishing  them  to  set- 
tlers or  other  persons,  under  contracts  that  the 
lands  procured  by  means  of  them  shall  be  bound 
for  the  prices  agreed  on  for  the  warrants,  for  each 

license $25  00 

Lard  oil,  per  gallon 2 cents. 

Lawyers,  under  which  term  is  included  every  per- 
son whose  business  it  is,  for  fee  or  reward,  to  pros- 
ecute or  defend  any  cause  in  any  court  of  record 
or  other  judicial  tribunal  of  the  United  States,  or 
of  any  of  the  States,  or  give  advice  in  relation  to 
an:^  cause  or  matter  pending  therein  (lawyers  re- 
fusing to  pay  for  this  license  shall  not  be  allowed 
to  practice  in  any  such  court  or  tribunal),  for  each 

license.  (See  “ Attorney”) $16  00 

Lead,  manufactures  of,  if  not  otherwise  specified...  3 per  ct. 

Lead,  white,  per  hundred 25  cents. 

Leaf,  gold,  per  package  containing  not  more  than  20 

books  of  25  leaves  each  15  cents. 

Lease,  for  the  hire,  use,  or  rent  of  any  land,  tene- 
ment, or  portion  thereof,  if  for  a period  of  time 

not  exceeding  three  years,  stamp  duty 50  cents. 

Do.,  do.,  for  a period  of  time  exceeding  three  years, 

stamp  duty $1  00 

lieases,  assignment  ef,  see  “ Assignment.” 


Leather,  bend,  per  pound 

Do.,  butt,  per  pound 

Do.,  damaged,  per  pound 

Do.,  enameled,  per  square  foot. 

Do.,  enameled  skirting,  per  square  foot 

Do.,  harness,  per  pound 

Do.,  harness,  made  from  hides  imported  east  of  the 

Cape  of  Good  Hope,  per  pound.. 

Do.,  offal,  per  pound 

Do.,  oil  dressed,  per  pound ; 

Do.,  patent,  per  square  f^oot. 

Do.,  patent  japanned  splits,  used  for  dasher  leather, 

equate  foot 

Do.,  patent  enameled  skirting  per  square  foot. 

Do.,  rough,  made  from  hides  imported  east  of  the 

Cape  of  Good  Hope,  per  pound 

Do.,  rough,  all  other  hemlock  tanned,  per  pound 
Do.,  rough,  tanned  in  whole  or  in  part  with  oak,  per 

pound.. 

Do.,  sole,  made  from  bides  imported  east  of  the 

Cape  of  Good  Hope,  per  pound 

Do.,  sole,  all  other  hemlock  tanned,  per  pound 

Do.,  sole,  tanned  in  whole  or  in  part  with  oak,  per 

pound 

Do.,  tanned  calf  skins,  each 

Do.,  upper  finished  or  curried,  made  from  leather 
tanned  in  the  interest  of  the  parties  currying  such 
leather,  not  previously  taxed  in  the  rough,  per 

pound 

Do.,  manufactures  of,  when  not  otherwiso  specified 
Legacies — Any  person  or  persons  having  charge  or 
trust,  as  administrators,  executors,  or  trustees,  of 
any  legacies  or  distributive  shares  arising  from 
personal  property,  of  any  kind  whatsoever,  where 
the  whole  amount  of  such  personal  property,  as 
aforesaid,  shall  exceed  the  sum  of  $1,000  in  actual 
value,  passing  from  any  person  who  may  die  after 
the  passage  of  this  act.  possessed  of  such  property, 
either  by  will  or  by  the  intestate  laws  of  any 
State  or  Territory,  or  any  part  of  such  property  or 
interest  therein,  transferred  by  deed,  grant,  bar- 
gain, sale,  or  gift,  made  or  intended  to  take  effect 
in  possession  or  enjoyment  after  the  death  of  the 
grantor  or  bargainer,  to  any  person  or  persons,  ot 
to  any  body  or  bodies,  politic  or  corporate,  in  trust 
or  otherwise,  are  subject  to  the  following  taxes: 
Where  the  person  or  persons  entitled  to  any  bene- 
■ fieial  interest  in  such  property  shall  be  the  lineal 
issue  or  lineal^  ancestor,  brother  or  sister,  to  the 
person  who  died  possessed  of  such  property,  for 
each  and  every  $100  of  the  clear  value  of  such  in- 
terest in  such  property 

Do.,  do.,  when  the  person  or  persona  entitled  to 
any  beneficial  interest  in  such  property  shall  be  a 
descendant  of  a brother  or  sister  of  the  person 
who  died  possessed  of  such  property,  for  each  and 

every  $100  of  the  clear  value  of  such  interest 

Do.,  do.,  when  the  person  or  persons  entitled  to  any 
beneficial  interest  in  such  property  shall  be  a 
brother  or  sister  of  the  father  or  mother,  or  a de- 
scendant of  a brother  or  sister  of  the  father  or 
mother  of  the  person  who  died  possessed  of  such 
propertv,  for  each  and  every  $100  of  the  clear 

value  of  such  interest 

Do.,  do.,  where  the  person  or  persons  entitled  to  any 
beneficial  interest  in  such  property  shall  be  a 
brother  or  sister  of  the  grandfather  or  grand- 
mother, or  a descendant  of  the  brother  or  sister 
of  the  grandfather  or  grandmother  of  the  person 
who  died  possessed  of  such  property,  for  each  and 
every  $100  of  the  clear  value  of  such  interest.. .. 
Do.,  do.,  where  the  person  or  persons  entitled  to 
any  beneficial  interest  in  such  property  shall  be  in 
any  other  degree  of  collateral  consanguinity  than 
is  stated  above,  or  shall  be  a stranger  in  blood  to 
the  person  who  died  possessed,  as  aforesaid,  or 
shall  be  a body  politic  or  corporate^  for  each  and 
every  $100  of  the  clear  value  of  such  interest. . . . 
Do.,  passing  by  will  or  by  the  laws  of  any  State  or 
Territory,  to  husband  or  wife  of  the’person  who 

died  possessea  of  the  property 

Legal  documents,  writ,  or  other  original  process 
commenced  in  any  court  of  law  or  equity,  stamp 

duty 

Letters  of  credit  (see  Bills  of  Exchange,  foreign). 
Letters  of  Administration — Where  the  estate  and  ef- 
fects for  or  in  respect  of  which  such  letters- of  ad- 
ministration applied  for  sh^ll  be  sworn  or  de- 
clared not  to  .exceed  the  value  of  $2,500,  stamp 

duty 

Do.,  do.,  to  exceed  $2,500,  and  not  exceeding  $5,000 
Do,  do.,  to  exceed  $5,000,  and  not  exceeding  $20,000 
Do.  do.,  to  exceed  $20,000,  and  not  exceeding 

$50,000 

Do.  do.,  to  exceed  $50,000,  and  not  exceeding 

$100,000 

Do.  do.,  exceeding  $100,000,  and  not  exceeding 

$150,000 

Do.  do.,  for  every  additional  $50,000  or  part  thereof 
Licenses  must  be  taken  out  each  year  by  the  follow- 
ing named  persons,  for  which  they  are  to  pay  the 
sum  placed  opposite  their  names,  viz : 

Agents,  insurance 

Apothecaries 

Architects 

Auctioneers 

Bankers 

Billiard  tables,  each.. 


li-  cents, 
cents. 
5 mills. 
5 mills. 

cents. 
7 mills. 

5 mills. 
5 mills. 
2 cents. 
5 mills 

4 mills. 
1^  cents. 

5 mills. 
7 miUs. 

1 cent 

5 mills. 
7 mills. 

1 cent 
G cents. 


1 cent. 
3 per  ot 


75  oouti. 


$1  50 


$3  00 


400 


5 00 


Free. 


50  oents. 


50  cents 
$1  00 
3 00 

6 00 

10  00 

20  00 
10  Oo 


$10  00 
10  00 
10  00 
20  00 
100  00 
5 00 


39 


Brewera, Bee  “Brewers**...; .».$258Qd50  00 

Brokers 50  00 

Brokers,  insnrance 10  00 

Bowliog  alleys,  for  each  alley 5 00 

Bailders 25  00 

Batchers,  see  “ Butchers.” 10  00 

Cartmeu,  two  horse 3 00 

Cattle  brokers 10  00 

Circuses 50  00 

Civil  eogineers 10  00 

Claim  agents^ 10  00 

Coachmen,  hackney 3 00 

Coal  oil  distillers 50  00 

Commercial  brokers 50  00 

Confectioners 10  00 

Contractors 25  00 

Dentists 10  00 

Distillers,  see  “ Distillers.” 

Eating  houses 10  00 

Horse  dealers 10  00 

Hotels,  see  "Hotels” .from  $5 to 200  00 

Ja(^s 10  00 

Jugglers 20  00 

Lawyers 10  00 

Livery  stable  keepers 10  00 

Lottery  ticket  dealers 1,000  00 

Manufacturers 10  00 

Peddlers,  see  "Peddlers” from  $5  to  20  00 

Photographers 10  00 

Pawnbrokers 50  00 

Physicians 10  00 

Retail  dealers 10  00 

Retail  dealers  in  liquors 20  00 

Rectifiers,  see  " Rectifiers.” 

Surgeons 10  00 

Tobacconists 10  00 

Theaters 100  00 

Tallow  chandlers 10  00 

Soap  makers 10  00 

StaUions,  owners  of. 10  00 

Wagoners ^... 3 00 

Wholesalfl,  dealers,  whose  sales  do  not  exceed 

$50, OOOPfor  each  license 25  00 

Do.  do.,  exceeding  $50,000  and  not  exceeding 

$100,000,  for  each  license. 50  00 

Do.  do.,  exceeding  $100,000  and  not  exceeding 

$250,000,  for  each  license 100  00 

Do.  do.,  exceeding  $250,000  and  not  exceeding 

$500,000,  for  each  license 200  00 

Do.  do.,  exceeding  $500,000  and  aot  exceeding 

$1,000,000,  for  each  license 300  00 

Do.  do.,  exceeding  $1,000,000  and  not  exceeding 

$2,000,000,  for  each  license 500  00 

Do.  do.,  exceeding  $2,000,000,  for  each  $1,000,000 

in  excess  of  $2,000,000,  for  each  license 250  00 

Wholesale  dealers  in  liquors,  same  as  “ Wholesale 
Dealers.” 

Life  insurance  companies,  see  “Insurance.” 

Lime  is  not  to  be  regarded  as  a manufacture. 

Liniments,  same  as  " Dentifrice.” 

Linseed  oil,  per  gallon 2 cents. 

Liquors,  malt,  until  April  1, 1864,  duty,  per  bbl.,  con- 
taining not  more  than  31  gallons 60  cents. 

Liquors,  malt,  proved  to  have  been  manufactured  be- 
fore Sept.  1,  1862 Free* 

Livery  stable  keepers,  under  which  term  is  included 
every  person  whose  occupation  is  to  keep  horses 

for  hire  or  to  let,  for  license $ 10 

Lotions,  same  as  “Medicines.” 

Lottery  tickets,  on  each  offered  for  sale  without  a 

stamp,  penalty $50 

Lottery  tickets,  when  they,  or  any  fraction  of  them, 

shall  not  exceed  the  retail  price  of  $ 1 50  cents. 

Do.  do.,  exceeding  $1,  for  every  dollar  or  fraction.  50  cents. 
Lottery  ticket  dealers,  under  which  term  is  included 
every  person,  association,  firm,  or  corporation, 
who  shall  make,  sell,  or  offer  to  sell  lottery  tickets 
or  fractional  parts  thereof,  or  any  token,  certificate, 
or  device  representing  or  intended  to  represent  a 
lottery  ticket,  or  any  fractional  part  thereof,  or 
any  policy  of  numbers  in  any  lottery,  or  shall 
manage  any  lottery  or  prepare  schemes  of  lotter- 
ies, or  superintend  the  drawing  of  any  lottery,  for 

license $1,000 

Lozenges,  medicinal,  same  as  “ Medicines.” 

Lumber  is  not  to  be  considered  a manufacture. 

Magazines  are  not  to  be  regarded  as  a manufacture 
of  paper  or  submitted  to  a rate  of  duty  as  a manu- 
facture. 

Do.  for  all  advertisements,  on  gross  receipts 3 ^ cent. 

Maltis  not  to  be  considered  a manufacture. 

Malt  liquors,  until  April  1, 1864,  duty,  per  bbl.,  con- 
taining not  more  than  31  gallons 60  cents. 

Do.  do.,  proved  to  have  been  manufactured  before 

Sept.  1,  1862 Free. 

Manifest  of  the  cargo  of  any  ship,  ve  ssel  or  steamer, 
for  a foreign  port,  if  the  registered  tannage  of  such 
ship,  vessel  or  steamer  does  not  exceed  300  tuns, 

stamp  duty $1 

Do.  do.,  exceeding  300  tuns,  and  not  exceeding  600 

tuns $3 

Do.  do.,  exceeding  600  tuns $5 

Manufacturers,  under  which  term  is  included  any 
person  or  persons,  firms,  corporations  or  com- 
panies, who  shall  manufacture  by  hand  or  ma- 
chinery and  offer  for  sale  any  goods,  wares,  or 
merchandise,  or  who  shall  manufacture  by  hand 
or  machinery  for  any  other  person  or  persons, 


goods,  wares,  or  merchandise,  exceeding  annnally 

the  sum  of  $1,000,  for  license 

Manufactures  not  otherwise  specified: 


$10 


Of  jute .V.3  per  ct. 

Of  lead 3perct- 

Of  leather 3 per  ct. 

Of  paper 3 per  ct. 

Of  pottery 3 per  ct. 

Of  silk 3 per  ct. 

Of  silver 3 per  ct. 

Of  steel 3 per  ct. 

Of  tin 3 per  ct. 

Of  willow. 3 per  ct. 

Of  wood 3 per  ct. 

Of  wool 3perct. 

Of  worsted 3 per  ct. 

Of  other  materials. . . .3  per  ct. 


Sperct. 


1 cent 

2 cents. 

3 cents. 

4 cents. 


10  cents. 


Of  bone 3 per  ct. 

Of  brass 3 per  ct. 

Of  bristles 3 per  ct. 

Of  copper 3 per  ct. 

Of  cotton 3 per  ct. 

Of  flax 3 per  ct. 

Of  glass 3 per  ct. 

Of  gold 3 per  ct. 

Of  gutta  percha 3 per  ct. 

Of  hemp 3 per  ct. 

Of  horn 3 per  ct. 

Of  india-rubber 3 per  ct. 

Of  iron 3 per  ct. 

Of  ivory 3 per  ct. 

Maps  are  not  to  be  considered  a manufacture. 

Marine  Engines. . 

Marine  Insurance  Companies,  see  “ Insurance.” 

Marine  protest 25  cents. 

Measurement,  Certificates  of,  stamp  duty. None.' 

Meats  preserved 5 per  ct. 

Medicines,  see  when  the  value  of  the  package  con- 
taining the  same  shall  not  exceed,  at  the  retail 

price  or  value,  the  sum  of  25  cents 

Do.,  exceeding  25  cents,  and  not  exceeding  50  cents. 

Do.,  exceeding  50  cents,  and  not  exceeding  75  cents. 

Do.,  exceeding  75  cents,  and  not  exceeding  $1 

Do.,  exceeding  $1,  for  each  and  every  50  cents,  or 
fractional  part  thereof  over  and  above  $1,  an  addi- 
tional  2 cents. 

Merchandise,  see  “ Goods.*’ 

Metal,  yellow  sheathing,  in  rod  or  sheets 1 per  ot. 

Milliners,  making  articles  to  order  as  custom  work 
and  not  for  sale  generally,  shall  to  the  amount  of 
$1,000  be  exempt  from  duty,  and  for  any  excess 
beyond  the  amount  of  $1,000  shall  pay  a duty  of..  1 per  ct. 

Mineral  coal,  except  pea  coal,  per  tun 3^  cts. 

Mineral  water,  per  quart  bottle 1 cent. 

Do.,  do.,  for  bottles  bolding  more  than  a quart 2 cents. 

Morocco,  skins,  cured,  manufactured,  or  finished....  4 per  ct. 
Mortgage— Any,  or  personal  bond  for  the  payment 
of  money,  or  as  security  for  the  payment  of  any 
definite  or  certain  sum  of  money,  shall  have  a 
stamp  or  stamps  affixed  thereon  denoting  a duty 
upon  every  sum  of  $200,  or  any  fractional  part 

thereof,  of. 

Mortgage— None  shall  be  required  to  pay  a stamp 
duty  of  more  than  $1,000. 

Movements,  clock,  made  to  run  one  day,  each 5 cents. 

Do.,  do.,  made  to  run  over  one  day,  each 10  cents. 

Mustard,  ground,  per  pound 1 cent. 

Mustard-seed  oil,  per  gallon «...  2 cents. 

Mutual  Insurance  Companies,  see  **  Insurance  ” 

Nails,  cut,  per  tun $200 

Naphtha,  per  gallon ^ 3 per  ct.  ad  valorum. 

Newspapers  are  not  to  be  regarded  as  a manufacture, 
or  submitted  to  a rate  of  duty  as  a manufacture. 
Newspapers,  for  all  advertieements,  on  gross  re- 
ceipts, see  “ Advertisements  ” 

Notarial  act,  see  “Protest.” 

Note,  see  “Promissory  Note.” 

Nuts,  iron,  per  tun 

Do.  do.,  where  the  duty  has  been  paid  on  the  mate- 
rial of  which  made,  only  an  addition  of,  per  tun..  ! 

Oils,  animal  all,  pure  or  adulterated,  if  not  other- 
wise provided  for,  per  gallon 2 cents. 

Do,,  illuminating,  refined,  produced  by  the  distilla- 
tion of  coal,  aspha  tum,^  shale,  peat,  petroleum  or 
rock  oil,  and  all  other  bituminous  substances  used 

for  like  purposes,  per  gallon 10  cents. 

Do.,  do.,  do.  proved  to  have  been  manufactured  be- 
fore Sept.  1,  1862 Free 

Do.,  lard,  pure  or  unadulterated,  if  not  otherwise 

provided  for,  per  gallon 2 cents. 

Do.,  linseed  do.,  per  gallon 2 cents. 

Do.,  mustard  seed,  do.,  per  gallon 2 cents. 

Do. , all  vegetable,  per  gallon 2 cents. 

Oils,  medicinal,  same  as  “Medicines” 2 cents. 

Oils,  refined,  produced'by  distillation  of  coal  exclu- 
sively, per  gallon 

Oleic  acid,  produced  in  the  manufacture  of  candles, 

and  used  in  the  manufacture  of  soap 

Order  for  the  payment  of  any  sum  of  money  drawn 
upon  any  bank.  Trust  Company,  or  any  person  or 
persons,  companies  or  corporations,  at  sight  or  on 
demand,  stamp  duty  same  as  “ Bill  of  Exchange.” 

Oxide  of  zinc,  per  100  pounds 25  cents. 

Packet,  containing  medicines,  &c.,  same  as  bottles 
containing  the  same,  see  "Bottles.” 

Paints,  dry  or  ground  in  oil  or  in  paste,  with  water, 

not  otherwise  provided  for 

Paints  shall  not  be  subject  to  any  additional  duty 
' in  consequence  of  being  mixed  or  ground  in  oil, 
when  the  duties  upon  all  the  materials  so  mixed 
and  ground  shall  have  been  previously  actually 
paid. 

Painters*  colors,  same  as  “Paints,” 

Pamphlets  are  not  to  be  regarded  as  a manufacture 
or  submitted  to  a rate  of  duty  as  a manufacture. 

Do.,  on  gross  receipts  for  advertisements 

Paper  of  all  descriptions 3 per  ct. 

Paraffine  oil Exempt. 

Parasols  of  any  material 3 per  ct* 

Passport,  on  each  issued  from  the  office  of  the  Sec- 
retary of  State $3 


Sperct. 

$2  00 
50  cents. 


cents. 

Free. 


5perot. 


3 per  ct. 


40 


Do.,  oneachissnedby  Miniitera  or  Consnls  of  the 

United  States $3 

Passage  ticket,  by  any  vessel  from  a port  in  the  Uni- 
ted States  to  a foreign  port  of  $30  or  less oO  eents. 

Do.,  exceeding  $30 : $1 

Pasteboard,  made  of  junk,  straw,  or  other  material.  3 per  ct. 
Patent  leather  (see  “Leather”)i  per  square  foot....  5 mills. 

Pawnbrokers,  under  which  term  is  included  every 
person  whose  business  or  occupation  is  to  take  or 
receive,  by  way  of  pledge,  pawn  or  exchange,  any 
goods,  wares  or  merchandise,  or  any  kind  of  per- 
sonal property  whatever,  for  the  repay  ment  or  se- 
cnrity  of  money  lent  thereon,  for  license. ........  $50  OO 

Pearl  barley  is  not  to  be  considered  a manufacture. 

Pectoral  balsam,  same  as  “ Dentifrice.” 

Peddlers,  under  which  term  is  included  every  per- 
son who  sells,  or  offers  to  sell,  at  retail,  goods, 
wares  or  other  commodities,  traveling  from  place 
to  place,  in  the  street,  or  through  different  parts  of 
the  country,  when  traveling  with  more  than  two 

horses,  for  each  license $20  00 

Do.,  do.,  when  traveling  with  two  horses,  for  each 

license $15  00 

Do.,  do.,  when  traveling  with  one  hprse,  for  each 

license $10  00 

Do.,  do.,  when  traveling  on  foot,  for  each  license....  $5  00 
Do.,  who  sell  newspapers,  Bibles  or  religious  tracts..  Exempt, 
Do.,  who  sell,  or  offer  to  sell,  dry  goods,  foreign  or 
domestic,  by  one  or  more  original  packages  or 
pieces  at  one  time  to  the  same  person,  for  each 

license $50  00 

Do.,  wbopeddleijewelry,  for  each  license $25  00 

Pensions,  applications  for  stamp-duty None. 

Pepper,  ground,  and  all  imitations  of,  per  pound. ...  1 ceut. 

Perfumery,  same  as  “ Medicines.” 

Petroleum,  refined,  per  gallon 10  cents. 

Phial,  containing  medicines,  &c.,  same  as  “Bot- 
tles,” which  see. 

Photographers,  under  which  term  is  included  every 
person'who  makes  for  sale  photographs,  amhro- 
types,  or  pictures  on  glass,  metal  or  paper,  by  the 
action  of  light,  for  each  license,  when  the  receipts 

do  not  exceed  $500 $10  00 

Do.,  do.,  when  the  receipts  are  over  $500,  and 

under  $1,000,  for  license 15  00 

Do.,  do.,  when  the  receipts  are.  over  $1,000,  for  li- 
cense  25  00 

Physicians,  under  which  term  is  included  every  per- 
son (except  apothecaries)  whoso  business  it  is  to, 
for  fee  or  reward,  prescribe  medicine  or  perform 
any  surgical  operation  for  the  cure  of  any  bodily 
disease  or  ailing,  dentists  included,  for  each  li- 
cense  10  00 

Pickles Sperct. 

Fig  iron  is  not  to  be  considered  a manufacture. 

Pills,  same  as  “ Dentifrice.” 

Pimento,  ground,  and  all  imitation  of,  per  pound. ..  1 cent. 

Pins,  solid  head  or  other 5 per  ct. 

Do.,  solid  bead  or  other,  in  boxes,  packets,  bundles 

or  other  form.. Sperct. 

Plaster  is  not  to  be  considered  a manufacture. 

Plasters  same  as  “ Dentifrice.” 

Plate  of  gold,  kept  for  use,  per  oz.  troy 50  cents. 

Plate  of  silver,  do.,  per  oz.  troy 3 cents. 

Plate,  silver,  as  above,  to  the  extent  of  40  Free. 

Plate,  belonging  to  religious  societies Free. 

Plate  iron,  see  “ Iron.” 

Playing  cards,  see  “ Cards.” 

Plug  tobacco,  see  “ Tobacco.” 

Policy  of  insurance  (life),  jiee  “ Insurance.” 

Do.  (marine  or  inland),  see  “Insurance.” 

Do.  (fire),  see  “ Insurance.” 

Do.,  of  any  kind  on  which  there  is  a premium  not 

exceeding  $10,  stamp-duty 10  cents. 

Porter,  per  barrel  of  31  gallons,  fractional  pjurts  in 
proportion.  See  “Malt  Liquors.” 

Pot,  containing  medicine,  &c.,  same  as  “ Bottles.” 

Pottery  ware,  if  not  otherwise  specified 3 per  Ct. 

Power  of  attorney  for  the  sale  or  transfer  of  any  - 
scrip,  or  certificate  of  profits,  or  memorandum, 
showing  an  interest  in  the  profits  or  accumulation 
of  any  corporation  or  association,  for  a sum  less 

than  $50 10  cents. 

Power  of  atterney  for  the  sale  or  transfer  of  any 
stock,  bonds,  or  scrip,  or  for  the  collection  of  any 

dividend,  or  interest  thereon,  stamp  duty. 25  cents. 

Power  of  attorney  or  proxy  for  voting  at  any  elec- 
tion for  officers  of  any  incorporated  company  or 
society,  except  charitable,  religious,  literary  and 

cemetery  societies,  stamp  duty 10  tSHUtBi. 

Power  of  attorney  to  sell  and  convey  teal  estate,  or 
to  rent  or  lease  the  same,  or  to  perform  any  and 

all  other  acts  not  specified,  stamp  duty $1  CO 

Power  of  attorney  to  receive  or  collect  rents,  stamp 

duty -. 25  cents. 

Power  of  attorney  made  in  any  foreign  country, 
same  stamp  duty  as  if  made  in  the  United  States. 
Preparations,  medical,  same  as  medicines. 

Preparations  of  wjaich  coffee  forms  a part,  or  which 
are  prepared  for  sale  as  a substitute  for  coffee,  per 

pound 3 mills. 

Preserved  fish 5 per  ct. 

Preserved  fruit 5 per  cL 

Preserved  meats, 5 per  ct. 

Printed  books  are  net  regarded  as  a manufacture,  or 
submitted  to  a rate  of  auty  as  a manufacture. 

Do.,  on  all  advertisements,  on  gross  receipts  for  ..  3 per  ct. 


Printers’  ink  is  not  to  be  considered  a manufacture. 

Probate  of  will,  where  the  estate  and  effects  for  or 
in  respect  of  which  such  probate  applied  for  shall 
he  sworn  or  declared  not  to  exceed  the  value  of 

$2,500,  stamp  duty 50  eents. 

Do.  do.,  to  exceed  $2,500  and  not  exceeding  $5,000  $1  00 

Do.  do.,  to  exceed  $5,000  and  not  exceeding  $20,000  2 00 

Do.  do.,  to  exceed  $20,000  and  not  exceeding 

$50,000 5 00 

Do.  do.,  to  exceed  $50,000  and  not  exceeding 

$100,000 10  00 

Do.  do.,  exceeding  $100,000  and  not  exceeding 

$150,000 20  00 

Do.  do.,  for  every  additional  $50,000,  or  fraction^ 

part  thereof. 10  00 

Profits,  annual,  of  every  person  when  exceeding 
$600,  and  not  exceeding  $10,000  on  the  excess 

over  $600. Speret. 

Do.,  exceeding  $10,000,  and  not  exceeding  $50,000 

on  the  excess  over  $600 5 per  ot. 

Do.,  annual,  when  received  by  any  citizen  of  the 
United  states  resident  abroad,  and  not  in  employ 
of  the  United  States,  not  otherwise  provided  for. . 6 pot  Ct. 
Promissory  note — Any  memorandum,  check,  re- 
ceipt, or  other  written  ot  printed  evidence  of  an 
amount  of  money  to  be  paid  on  demand,  or  at  a 
time  designated,  shall  be  considered  as  a “ Fromis- 
Bory  Note”  and  restamped  accordingly.  See  “ Bill 
of  Exchange  (Inland).” 

Property,  annual  income  from,  same  as  profits. 

Property  left  by  legacy,  see  “ Legacies.” 

Protest  of  every  note,  bill  of  exchange,  acceptance, 

check,  ox  draft 25  Ofi&tl. 

Publications,  same  as  “Printed  Books.” 

Eailroads— On  gross  receipts  from  carrying  passen- 
gers  Sperct 

Do.,  the  motive  power  of  which  is  not  steam,  on 

gross  receipts  from  carrying  passengers IJ  per  ct 

Railroads— On  bonds  or  other  evidences  of  indebted- 
ness upon  which  interest  is  stipulated  to  bo  paid, 

on  the  amount  of  interest ^ 3 per  cent 

Railroad  cars — There  shall  be  deducted  from  duties 
assessed  upon  railroad  cars  any  duties  which 
have  been  assessed  and  paid  upon  car  wheels. 

Railroad  chairs  per  tun $200 

Do.  do.,  where  the  duty  has  been  paid  on  the  mate- 
rial of  which  made,  only  an  additional  duty,  of  per 

tun 50  cents. 

Railroad  iron,  per  tun $150 

Do. , rerolled,  per  tun 75  cents. 

Receipt,  warehouse,  stamp  duty 25  cents. 

Receipt  (other  than  charter  party)  for  any  goods, 
merchandise  or  effects  to  be  exported  from  a port 
or  place  in  the  United  States  to  any  foreign  port  or 

place,  stamp  duty. ; . • • 10  OCfits, 

Do.,  for  any  goods,  merchandise  or  effects  to  be  car- 
ried from  one  port  or  place  in  the  United  States  to 
any  other  port  or  place  in  the  United  States,  either 
by  land  or  water,  except  when  carried  by  an  ex- 
press company  or  carrier,  stamp  duty  repealed. 

Receipts  of  express  companies,  gross 2 per  cent. 

Receipts,  gross,  of  ferry-boat  companies ..lipetccnU 

Rectifiers,  under  which  term  is  included  every  per- 
son who  rectifies,  purifies  or  refiaes  spirituous  li- 
quors or  wines  by  any  process,  or  mixes  distilled 
spirits,  whisky,  brandy,  gin  or  wine  with  any 
othermaterialsfor  sale  under  the  name  of  rum, 
whisky,  brandy,  gin,  wine,  or  any  other  name  or 
names,  for  each  license  to  rectify  any  quantity  of 
spirituous  liquors  not  exceeding  500  barrels,  con- 
taining not  more  than  forty  gallons  to  each ' $25  00 

Do.,  for  each  additional  500  barrels,  or  any  fraction 

thereof. 25  00 

Red  oil.  used  as  material  iu  the  manufacture  of  soap.  Free. 
Refiners’  Sugar,  see  “ Sugar  Refiners.” 

Renewal  of  insurance,  see  “ Policy  of  Insurance.” 

Rents,  annual  income  from,  when  exceeding  $600, 

on  the  excess  over  $600  (see  Incomes) 3 percent. 

Rents,  annual  income  from,  when  realizedby  a citi- 
zen of  the  United  States  residing  in  a foreign  conn-  ^ 
try  and  not  in  the  employ  of  the  United  States.... 5 per  cent. 
Rent  of  residences  is  to  be  deducted  from  income 
before  levying  the  tax  thereon. 

Retail  dealers,  under  which  term  is  included  every 
person  whose  business  or  occupation  it  is  to  sell  or 
offer  for  sale  any  goods,  wares  or  merchandise  of 
foreign  or  domestic  production  not  including 
wines,  spirituous  or  malt  liquors,  hut  not  exclud- 
ing drugs,  medicines,  cigars,  snuff  cr  tobacco, 
and  whose  annual  sales  exceed  $1,000  and  do  not 

exceed  $25,000,  for  license $10  00 

Retail  liquor  dealers  underwhich  term  is  included 
every  person  other  than  a distiller  or  brewer  wh» 
shall  sell  or  offer  for  sale  any  distilled  spirits,  fer- 
mented liquors,  or  wine  of  any  description  in 
quantities  of  three  gallons  or  less,  and  whose  an- 
nual sales  do  not  exceed  $25,000;  but  nothing 
herein  contained  shall  authorize  the  sale  of  any 
spirits,  liquors,  wines  or  malt  liquors  to  be  drank 
on  the  premises.  Provided.  That  no  parson 
licensed  to  keep  a hotel,  inn,  or  tavern  shall  be 
allowed  to  sell  any  liquors  to  be  taken  off  the  pre- 
mises, and  no  person  licensed  to  keep  an  eating- 
house,  shall  be  allowed  to  sell  spirituous  or  viu- 
ous  liquors,  and  no  person  who  has  taken  out  a 
license  to  keep  a hotel,  inn,  tavern  cr  eating- 
house  shall  be  required  to  take  out  a iicenso  as  a 


41 


iobaeeonist  liecause  of  any  tobaceo  or  cigars  far* 
nisbed  io  the  usual  coarse  of  business  as  a keeper 

of  ahotelj  inn,  tavern  or  eating-house 

Reviews  same  as  “Pamphlets.” 

Rivets,  exceeding  oue-fourth  of  an  inch  in  diameter, 

per  tun 

Rivets,  exceeding  one-fourth  of  one  inch  in  di- 
ameter, iron,  where  he  duty  has  been  paid  on  the 
material  of  which  made  only  an  additional  duty, 

per  tuu...., 

Rock  oil,  refined,  see  “ Oils.” 

Roman  Cement  is  not  to  be  regarded  as  a manufac- 
ture. 

Sail  boats,  hereafter  built 

Sails  made  of  cotton,  flax  or  hemp,  or  parts  of  either, 

or  other  material 

Sails— See  “ Awnings.” 

Salaries,  annual  income  from, when  exceeding  $600, 

on  the  excess  over  $600 

Do.,  all,  of  persons  in  employ  of  the  United  States, 
when  exceeding  the  rate  of  $600  per  y-ear,  on  the 

excess  above  $600 

Saleratus,  per  pound 

Soles,  auction,  of  goods,  &c.,  on  gross  amount  of 

Bales 1-10  of 

Do.,  of  stocks,  &c > 1-10  of 

Sales  made  by  public  officers,  &c 

Salt,  per  hundred  pounds 

Savings  institutions,  on  all  dividends 

Schooners,  hereafter  huilt 

Screws  called  wood  screws,  per  pound 

Scrip,  paper  i e the  sale  or  transfer  of,  stamp  duty, 
Segars,  valued  at  not  over  $5  per  1,000,  per  1000. . . . 
Do.,  valued  at  over  $5  per  1,000  and  not  over  $10 

per  1,000 

Do.,  valued  at  over  $10  and  not  over  $20perl000 

per  1000 

Do.,  valued  at  over  $20  per  1,000,  per  1,000 

Shades,  same  as  “ Awnings’” 

Sheathing  metal,  yellow 

Shell  Fish,  in  cans  or  air  tight  packages 

Sheep,  slaughtered  for  safe,  per  head. 

Sheep,  slaughtered  by  auy  person  for  his  own  con- 
sumption, to  a number  not  exceeding  six 

Sheep-skins,  tanned,  carried  and  finished. . 
Sheet-iron,  see  Iron.” 

Shingles  are  not  to  be  considered  a manufacture. 

Ships,  hereafter  built 

Shoemakers,  see  “ Bootmakers.” 

Silk  parasols 

Silk  umbrellas 

Silk,  manufactures  of,  not  otherwise  specified 

Silver  bullion,  rolled  or  prepared  for  platers’  use 

exclusively 

Silver,  manufactures  of,  when  not  otherwise  speci- 
fied  

Skins,  calf,  tanned,  each 

Do.,  American  patent 

Do.,  goat,  curried,  manufactured  or  finished 

Do.,  kiddo 

Do.,  morocco  do 

Do.,  sheep,  tanned,  curried  ot  finished 

Do.,  deer,  dressed  and  smoked,  per  pound 

Do.,  hog,  tanned  and  dressed 

Do.,  horse  do 

Skirts,  hoop,  materials  for  the  manufacture  of,  ex- 
clusively   

Slates  are  not  to  be  considered  a manufacture. 
Slaughtered  cattle,  see  “ Cattle.” 

Do,,  hogs,  see  “ Hogs.” 

Do.,  sheep,  see  “ Sheep.” 

Sloops,  hereafter  built 

Smoking  tobacco,  see  “ Tobacco.” 

Snufif,  manufactured  of  tobacco,  or  stems,  or  of  any 
substitute  for  tobacco,  ground,  dry  or  damp,  of 

all  descriptions,  per  pound 

Soap,  castife,  valued  not  above  Sj  cents  per  pound, 

per  pound 

Do.,  castHe,  valued  above  3^  cents  per  pound,  per 

pound 

Do.,  cream,  per  pound 

Do.,  erasive,  valued  at  not  above  3^  cents  per  pound, 

per  pound 

Do.,  erasive,  valued  above  3^  cents  per  pound, 

per  pound 

Do.,  fancy,  per  pound 

Do.,  honey,  per  pound 

Do,,  palm  oil,  valued  not  above  3i  cents  per  pound, 

per  pound 

Do.,  palm  oil,  valued  above  3^  cents  per  pound,  per 

pound 

Do.,  scented,  per  pound 

Do.,  shaving,  per  pound 

Do.,  toilet,  of  all  descriptions,  per  pound 

Do.,  transparent,  per  pound 

Do.,  of  all  other  descriptions,  white  or  colored,  ex- 
cept soft  soap,  and  soap  otherwise  provided  for, 
valued  not  above  SJ  cents  per  pound,  per  pound.. 
Do.,  do.,  valued  above  3J  cents  per  pound,  per  pound 
Soapmakers,  under  which  is  indued  every  person 
wnoge-businesa  is  to  ifiake  or  manufheture  soap,  for 

•ach  license 

Soda, bi-carbonate  of,  per  pound.. 

Bole-leatl.er,  see  “ Leather.” 

Spikes,  p.  r tnn 

Spindles,  exclusively  for  articles  on  which  duties  are 
I paid,  and  articles  manufactured  from  material  al- 
ready taxed,  where  the  increased  value  does  not 
exceed  5 per  cent 


20  00 
$2  00 


50  cents. 


2 per  ct. 

3 per  ct. 

3 per  ct. 


3 per  ot. 
5 mills. 

1 per  ct. 

1 per  ct. 
exempt. 

4 cents. 
3 per  ct. 

2 per  ct. 
IJ  cents. 
10  cents. 

$1  50 


$2 

$2  50 
$3  50 

1 per  ct. 
5 per  ct. 

3 cents. 

Free. 

4 per  ct. 


2 per  ct. 

3 per  ct. 
3 per  ct. 
3 per  ct . 

Free. 

3 per  ct. 
6 cents. 
5 per  ct. 

4 per  ct. 
4 per  ct. 
4 per  ct. 
4 per  ct. 
2 cents. 
4 per  ct 

4 per  ot. 

Free. 


2 per  ot. 

20  cents. 

ImilL 

5 mills. 
2 cents. 


5 mills. 
2 cents. 
2 cents. 

linUL 

5 mills. 
2 cents. 
2 cents. 
2 cents. 
2 cents. 


ImilL 
6 mills. 


$10  00 

5 milla 

$2  00 


Free. 


Spirits,  distilled,  per  gallon 20  eenfe. 

Spirits,  medicinal,  same  as  “Dentifrice.” 

Split  peas  are  not  to  he  considered  a manufacture. 

Spokes Free 

Stallions  and  Jacks,  owners  of,  under  which  term  is 
included  every  person  who  keeps  a male  horse  or  a 
jackass  for  the  use  of  mares,  requiring  or  receiving 
pay  therefor,  shall  be  required  to  take  out  a li- 
cense under  this  act.  which  shall  contain  a brief 
description  of  the  animal,  its  age,  and  place  or 
places  where  used  or  to  be  used:  Provided,  that  all 
accounts,  notes,  or  demand  for  the  use  of  any  such 
horse  or  jack  without  a license,  as  aforesaid,  shall 
be  invalid,  and  of  no  force  in  any  court  of  law  or 

equity,  for  license $10  OO 

Starch,  made  of  corn,  per  pound 1 J mills. 

Do.,  made  of  potatoes,  per  pound 1 mill. 

Do.,  made  of  rice,  per  pound 4 mills. 

Do.,  made  of  wheat,  per  pound mills. 

Do.,  made  of  any  other  material,  per  pound 4 mails. 

Steamboats,  exept  farry-boats,  on  gross  receipts. .. . 3 per  ct. 
Steamboats,  hereafter  built,  not  including  the  en- 
gines  2 per  ct. 

Steel, manufactures  of, when  not  otherwise  specified  3 per  ct, 
Steel,  in  ingots,  bars,  sheets  or  wire,  not  less  than 
one-quarter  of  an  inch  in  thickness,  valued  at  7 

cents  per  pound  or  less,  per  tun $400 

Do.,  do. , valued  above  7 cents,  and  not  above  11 

cents  per  pound,  per  tun 8 00 

Do.,  do.,  valued  above  11  cents  per  pound,  per  tun. . 10  00 

Stills,  used  in  distilling  spirituous  liquors,  for  each 

yearly  license 50  00 

Do.,  used  in  distilling  spirituous  liquors,  for  each 

half-yearly  license 25  00 

Do.,  used  by  distillers  of  applea  and  peaches  may  be 
licensed  for  tho  space  of  three  months,  upon  pay- 
ment for  each  license  for  such  time 12  50 

Stock  insurance  companies,  see  “ Insurance.” 

Stoves,  per  tun  of  2,000  pounds $150 

Sugar  refiners,  under  which  term  is  included  every 
person  whose  business  it  is  to  advance  the  qual- 
ity and  value  of  sugar  by  melting  and  recrystal- 
lization, or  -by  liquoring,  claying,  or  any  other 
washing  process,  or  by  any  other  chemical  or  me- 
chanical means,  or  who  shall  advance  the  quality 
or  value  of  molasses  and  concentrated  molasses, 
melado  or  concentrated  melado,  by  boiling  or  oth. 
er  process,  on  the  gross  amofint  of  the  sales  of  all 

the  products  of  their  manufactories per  ct. 

Sugar,  brown,  Muscovado  or  clarified,  produced  di- 
rectly from  the  sugar  cane,  and  not  from  sorghum 

and  imphee  cane,  per  pound 1 cent. 

Sugar  candy,  made  wholly  or  in  part  of  sugar  valued 

at  14  cents  per  pound  or  less,  per  pound 2 cents. 

Do.,  valued  at  exceeding  14  cents  and  not  exceeding 

40  cents  per  pound,  per  pound 3 cents. 

Do.,  valued  at  exceeding  40  cents  per  pound,  or 

when  sold  otherwise  than  by  the  pound 5 ^ cent 

Sugar  coated  pills,  same  as  “ Dentrifice.” 

Sulphate  of  barytes,  per  100 pounds 10  cents. 

Surgeons,  for  each  license $10 

Tailors,  same  as  “Milliners.” 

Tallow  chandlers,  under  which  term  is  included 
every  person  whose  business  it  is  to  make  or  man- 
ufacture candles,  for  each  license  $10 

Tar,  coal,  produced  in  the  manufacture  of  gas Exempt. 

Taverns,  same  as  “ Hotels.” 

Telegraphic  dispatches,  see  “ Dispatch.” 

Tents,  same  as  “ Awnings.” 

Theaters,  under  which  term  is  included  every  place 
or  edifice  erected  for  the  purpose  of  dramatic  or 
operatio  representations,  plays  or  performances, 
and  not  including  halls  rented  or  used  occasionally 
for  concerts  or  theatrical  representations,  for  each 

license $100 

Ticket,  passage,  by  any  vessel  from  any  port  in  tho 
United  States  to  a foreign  port,  if  less  than  $30. . . 50  cents. 

Do.,  exceeding  $30 $1 

Timber  is  not  to  be  considered  a manufacture. 

Timepieces  (see  “ Clocks”) 3 ^ cent. 

Tin,  manufactures  of,  when  not  otherwise  specified.  3 ^ cent. 
Tobacconists,  under  which  term  is  included  every 
person  who  shall  oflTer  for  sale,  at  retail,  cigars, 
snuff  or  tobacco  in  any  form  (wholesale  and  retail 
dealers,  keepers  of  hotels,  inns  and  taverns  or 
eating-houses  having  taken  out  a license  are  not 
required  to  take  out  a license  as  tobacconists)  for 

each  license $10 

Tobacco,  cavendish,  per  pound 15  cents. 

Do.,  fine  cut,  per  pound 15  cents 

Do.,  ground,  dry  or  damp  of  all  descriptions  (except 
aromatic  or  medicinal  snuff  in  phials,  pots,  boxes, 

or  packets!  per  pound 8 centa. 

Do.,  manufactured,  of  all  kinds,  not  including  snnff, 
cigars,  or  smoking  tobacco,  prepared  with  all  tho 
stems,  or  made  exclusively  of  stems,  per  pound. . 15  centa. 
Do.,  smoking  tobacco,  prepared  with  all  the  stems 

In,  or  made  exclusively  of  stems,  per  pound 5 cents. 

Do.,  plug,  same  as  “ Tobacco,  cavendish.” 

Do.,  twist,  same  as  “ Tobacco,  cavendish.” 

Trust  Companies,  on  dividends,  &o 3 per  ct. 

Umhrelleu),  made  of  cotton 3 per  cL 

Do.,  made  of  any  other  material 3 per  ot. 

Umbrella  stretchers  are  not  to  be  considered  a manu- 
facture. 

Varnish,  made  wholly  or  in  part  of  gum  copal,  ot  of 

other  gums  or  substances 5 per  et 

Do.,  made  of  other  gums  or  substances..... 5 per  ct 

Vegetable  oils,  per  gallon. 2 centa. 


42 


Vessels,  hereafter  bnilt 

Warehouse  entry,  a|;  Custom-Hogses,  not  exceeding 

tlCOin  value,  stamp  duty 

Do.,  do.,  exceedingllOC  and  not  exceeding  $500.... 

Do.,  do.,  exceeding  $500  in  value 

Warehouse  receipts,  stamp  duty 

Whale  oU 

Whisky,  per  gallon 

Do.,  rectified,  is  not  to  pay  an  additional  duty. 
Wholesale  dealers  (under  which  term  is  included 
every  person  whose  business  or  occupation  it  is  to 
sell  or  offer  to  sell  any  goods,  wares  or  merchan- 
dise of  foreign  or  domestic  production,  not  includ- 
ing distil  ed  spirits,  fermented  liquors,  or  wines, 
but  not  excluding  drugs,  medicines,  cigars,  snuff, 
or  tobacco),  whose  annual  sales  exceed  $25,000, 

and  do  not  exceed  $50,0(  0,  for  each  license 

Do.  do.  do.,  if  exceeding  $50,COO  and  not  exceeding 

$100,000,  for  each  license 

Do.  do.  do.,  exceeding  $1C0,C00  and  not  exceeding 

$250,000,  for  each  license 

Do.  do.  do.,  exceeding  $250,100  and  not  exceeding 

$500,000,  for  ea:;h  license 

Do.  do.  do.,  exceeding  $500,000  and  not  exceeding 

$1,000,000,  for  each  license 

Do.  do.  do  , exceeding  $ l,0t 0,000  and  not  exceeding 

$2,000,000,  for  each  license 

Dc.  do,  do.,  exceeding  $2,000,000.  for  every  $1,000,- 
000  in  excess  rf  $2,000,000,  in  addition  to  the  $500. 
Wholesale  dealers — The  license  required  by  any 
ivlioleaalo  dealer,  ehall  not  be  for  a less  amooift 


2 per  ct. 

25  cents. 
50  cents. 
$1  00. 
25  cents. 
Exempt. 
20  cents. 


$25  00 
$50  00 
$100  00 
$200  00 
$300  00 
$500  00 
$250  00 


than  his  sales  for  the  previous  year,  unless  he  has 
made  or  proposes  to  make  some  change  in  his  bn  six 
ness  that  will  obviously  reduce  the  amount  of  hiS'  « 

I annuel  sales,  nor  shall  any  licensed  or  wholesale 
dealer  allow  any  such  person  to  act  as  commercial.  ’ 

broker  ; provided,  that  any  license  understated  ' 

may  be  again  assessed. 

Wholesale  dealers  in  liquors,  under  which  term  is 
included  every  person  other  than  the  distiller  or 
brewer,  who  shaM.  sell,  or  offer  for  sale,  any  dis- 
tilled spirits,  fermented  liquors,  and  wines  of  all 
Linds,  in  quantities  of  more  than  three  gallons  at 
one  time,  or  whose  annual  sales  shall  exceed  $25, •< 

€00,  shall  pay  for  each  license  the  amount  re» 
quired  for  license  to  “wholesale  dealers.’* 

Willow,  manufactures  of..... 3 per  et. 

Wine  made  of  grapes,  per  gallon 5 cents.^ 

Withdrawal  entry,  at  Custom-House,  stamp  duty...  60  cents.' 
Wood,  manufactures  of,  if  net  otherwise  provided 

for 3 per  eb 

Woodscrews 1^  center 

Wool,  manufactures  of,  not  otherwise  specified 3 per  cti, 

W^'orsted,  manufactures  of,  not  otherwise  specified..  3 per  ct% 
Worm  Iczenges,  same  as  “ Dentifrice.” 

Writ,  stamp  duty 50  cents., 

Yachts,  under  the  vslne  of  $600 $5  00 

Do-  value  abov<^  $600.  and  not  above  $1,000 $10  OO! 

Do.,  for  each  additional  $1,000  in  value $10  OQi 

Yellow  sheathing  metal ; 1 per  ot^ 

Zinc,  manufactnres  of,  not  otherwise  specified......  3 per  ot>, 

Do.y  ozyda of,  per  100 2Sl  ceotik. 


NEW  EDITION,  REVISED  AND  ENLARGED. 

ALL  ABOOTt^ tax  LAW! 

JTJST 


A 


OF 


THE  U.  S,  TAX  LAW, 

With  all  the  Amendments  passed  by  the  last  Congress: 

CONTAINING, 

IN  ADDITION  TO  THE  LAW  IN  FULL,  UPWARDS  OF 

TWO  HUNDRED  DECISIONS  BY  THE  OOiilSSIONER, 

MANY  JUDICIAL  EXPOSITIONS,  ' 

AND 

COPIOUS  NOTES  AND  EXPLANATIONS ; 

FUENISHING 

Full  Directions  for  every  class  of  business,  and  alLkinds  of 
property  subject  to  the  Excise  Duties; 

ESPECIALLY  IMPORTANT  TO  OFFICERS  OF  THE  REVENUE,  BANKS,  INSURANCE 
COMPANIES,  MANUFACTURERS,  MERCHANTS,  MECHANICS, 
PROFESSIONAL  AND  BUSINESS  MEN, 

AND  TO 

ALL  WHO  HAVE  TO  PAY  TAXES; 

Alphabetically  arranged,  embracing  every  pursuit  and  every  article  Taxed ; 

TO  WHICH  IS  ADDED  A COPIOUS  INDEX. 

COMPILED  FROM  OFFICIAL  SOURCES, 

By  A MAS  A A.  R E D F I E L D , Esq.,  Counsellor  at  Law. 


In  this  work  the  provisions  of  the  Law  are  greatly 
simplified  by  being  arranged  into  Books  and  Chap- 
ters, Articles  and  Sections,  under  which  all  the  various  sub- 
jects of  Taxation  and  License,  Modes  of  Assessment  and 
Collection  of  Duties,  Penalties,  Proceedings,  &c.,  are  sepa- 
rately treated,  elucidated,  and  explained. 

ONE  VOL.,  12mo.,  340  PAGES,  BOUND  IN  CLOTH,  PRICE  $1.26. 

Sent  by  mail,  prepaid,  upon  receipt  of  price. 

Address  JOHN  S.  VOORHIES,  Publisher, 

or  20  Nassau  Street,  N.  Y.. 

BAKER  & GODWIN,  Printers, 

Tribune  Buildings,  N.  Y. 


Orders  from  the  Trade  solicited. 


BRANBRETH’S  PILI<S. 

NEW  STYLE. 

TKCE  BEST  BTJBC3-uft.TI-V"E  I3ST  THE  -WOBEE. 

These  pills  expel  the  principle  of  disease,  and  increase  the  principle  of  life. 

Dr.  Lull,  of  Potsdam,  who  has  used  them  twenty  years  in  his  practice,  says: — “ They  are  a 
vegetable  compound,  which  invigorate,  cleanse  and  purify  the  blood,  correct  and  regulate  all 
the  secretions,  and,  by  purgation,  discharge  the  whole  mass  of  morbid  matter  from  the  system, 
without  reducing  the  strength.  They  are  admitted  to  be  the  best  purgative  and  anti-billious 
medicine,  and  have  not  their  equal  for  Rheumatism,  Colds,  Coughs,  Asthma,  <fec.,  <fec.,  and,  as 
purifiers  and  sweeteners  of  the  blood,  they  are  without  a rival.” 


STATEMENT  OP  CAPTAIN  BULMEB. 

This  December  4,  1862,  United  States  Marine  Artillery,  at  Newbern,  N.  C.,  says  that  his 
second  lieutenant,  Charles  R.  Doane,  was  attacked  with  typhoid  fiver;  that  he  continued  to 
grow  worse,  and  was  given  up  by  the  doctors,  who  had  been  unable  to  open  his  bowels.  Cap- 
tain Bulmer  concluded  to  try  Brandreth’s  Pills,  a medicine  which  he  had  used  from  his  child- 
hood. He  gave  seven  over  night,  and  requested  the  nurse  to  give  seven  more  in  the  morning. 
The  effect  was  thorough — the  delirium  passed  off,  and  the  young  lieutenant  was  easy,  and  evi- 
dently much  better.  In  the  evening  he  was  able  to  get  up.  He  look  the  Pills  a few  days,  con- 
tinuing to  improve,  and  the  typhoid  fever  was  cured.  He  was  then  attacked  with  fever  and 
ague.  Again  the  Pills  were  relied  upon,  and  they  cured  his  fever  and  ague  also.  In  a few  days 
he  was  fully  restored  to  health. 

I call  upon  the  Surgeon-General  to  see  to  it  that  a supply  of  Brandreth’s  Pills  are  among  the 
medicinal  stores. 

B.  BRANDRETH. 


CONSUMPTION  CUBED. 

Hammonton,  N.  J.,  May  Y,  1861. 

Dr.  Brandketh — Dear  Sir : I have  long  wanted  to  wi'ite  to  you,  and  express  my  gratitude 
for  the  beneficial  effects  that  have  been  experienced  in  my  own  family,  and  in  hundreds,  aye, 
thousands,  of  others,  by  the  use  of  Brandreth’s  Pills,  The  first  year  my  friend  Brockway  sold 
your  Pills  in  Boston,  1838, 1 was  then  in  a declining  state  of  health,  and  my  friends,  as  well  as 
myself,  supposed  that  my  earthly  voyage  would  soon  terminate.  Mr.  Brockway  urged  me  to 
take  the  Brandreth  Pills;  but  having  used  so  much  medicine,  with  no  good  effect,  I was  more 
inclined  to  let  nature  take  its  course,  and  calmly  submit  to  my  fate.  Mr.  B.  offered  t®  give  me 
-one  dozen  boxes,  if  I would  take  them  as  prescribed.  By  this  I saw  he  had  great  faith  in  them, 
and  I finally  consented  to  take  them,  but  not  as  a gift.  I went  home,  and  went  at  it  most  hope- 
lessly. After  taldng  one  box  I began  to  feel  better.  Well,  Sir,  when  I had  used  up  my  twelve 
boxes  I was  a well,  healthy  man — my  weight  having  gone  from  131  pounds  up  to  152  pounds. 
I then  ordered  a supply,  and  between  that  time  and  the  present  I retailed  $3,000  woith  of  these 
invaluable  Pills,  and  am  quite  sure  that  I have  thereby  been  instrumental  in  saving,  not  hun- 
dreds, but  thousands  of  lives. 

Tours,  truly, 

0.  J.  FAY,  P.  M. 


Gravel,  Kidney  Affections,  and  all  difficulties  of  the  Bladder,  are  soon  relieved  and  cured 
by  BRANDREIH’S  PILLS,  which  are  also  the  best  medicine  for  fevers  and  colds. 


CUBE  OP  GBAVEIi  IN  TWO  WEEKS. 

Lee,  Oneida  Co.,  N.  Y,,  Jan.  27,  1862.- 

Dr.  B.  Brandreth — Mi/  Dear  Sir:  I received  your  letter  acknowledging  draft  on  Metropolitan 
Bank  for  thirty  dollars,  lor  Brandreth’s  Pills,  which  have  been  largely  sold  and  usefulness  con- 
tinues to  extend. 

Within  a few  weeks,  one  of  the  most  respectable  of  our  citizens  was  sorely  afflicted  with 
gravel ; no  less  than  eiglit  medical  men  were  called  in,  with  a view  to  giving  relief  to  the  severe 
pain,  which  caused  the  patient  to  utter  piercing  cries,  which  were  heard  a block.  The  doctors 
exert'- d their  skill  in  vain  ; as  a last  resort,  Bi’andreth’s  Pills  were  purchased  from  me.  The  first 
dose  of  six  gave  ease,  and  two  boxes  effected  a perfect  cure  within  two  weeks.  I shall  be  pleased 
ito  refer  to  the  patient,  if  you  deem  t le  case  worthy  of  investigation  further.  In  our  town  there 
are  persons  who  have  been  cured  of  almost  every  disease  by  the  use  of  these  Pills  alone,  which 
caused  their  reputation  to  be  very  great.  Be  sure  and  see  my  “new  supply  are  fresh  Pills;- my 
customers  do  not  like  stale  Pills.” 

Your  friend  and  agent,  of  many  years  standing, 

IRA  FILLMORE. 


SOLD  EY  DE.A.LEES  G-ENERAlLLY. 

PRINCIPAL  OFFICE-294  CANAL  STREET,  NEW  YORK. 


ONE  DOLI.AR,  enelosf^d  to  Dn.  B.  Brandreth,  New  York,  will  insure  the  return  of  FOTJE 
BOXES  of  Brandreth’s  Pills,  by  mail,  to  any  part  of  the  United  States,  without  further  charge  j 


Al.I.COCK’S 

Porous  Strengthening  Plasters 

SHOULD  BE  USED  US’  THE  FOLLOWING-  CASES; 

TENDERNESS  OF  THE  SKIN;  MOTH  OF  THE  SKIN; 
SORENESS  OF  SHIN  BONE;  RECENT  OR  OLD  BRUISES; 
Peculiar  Itching  of  the  Skin  by  persons  advanced  in  Life— Dry  Leprosy. 


WHERE  WARMTH  IS  WANTED;  WHERE  THE  NATURAL  ACTION  OF  THE 
SURFACE  IS  IMPERFECT;  WHERE  A SURFACE  IS  UNNATURALLY 
HOT  AND  DRY;  WHERE  THERE  IS  PAIN  OR  WEAKNESS;  and 
where  there  is  a numbness,  imperfect  circulation,  or  debility  from  an  injury  to  the  part,  or  from 
local  rheumatism  or  paralysis,  apply  over  cv  cear  the  part,  a Porous  Plaster  of  Dr,  ALLCOCK 
Cuts,  Wounds,  Bruises,  and  Gun-shot  Wounds.  Few  applications  will  be  found  superior  to 
the  POROUts  PLASTERS  of  Mr.  ALLCOCK.  But  in  Rheumatism,  and  partial  Paralysis,  and 
for  Affections  or  Pain  of  the  Back  and  Spine,  there  is  no  application  to  be  compared  to  ATT.. 
COCK’S  POROUS  PLASTERS.  ^ 


CERTIFICATES. 

PAINS  IN  THE  CHEST  AND  ACUTE  INDIGESTION  CURED. 

Letter  from  the  Hon.  CARL  SCIIURZ,  Chicago,  Sept.  26,  1859. 

To  the  Editors  of  the  New  York  Ciiminal  Zeitung Gentlemen,— I shall  feel  obliged  if  you 
will  inform  your  friend,  Mr.  Deichman,  that  I have  quite  recovered  from  the  severe  pain  in  my 
chest,  from  which  I have  so  long  suffered.  Allcock’s  Porous  Plaster  cured  me,  of  which  he  spoke 
BO  highly.  I had  tried  almost  everything  to  relieve  the  pain,  without  any  benefit,  before  I used 
we  plaster,  which,  strange  to  say,  in  a few  days  after  putting  it  on,  perfectly  relieved  me.  I 
have  worn  the  plasters  for  the  last  nine  months,  changing  once  in  a week  or  two,  without  any 
return  of  the  pain  in  my  chest,  or  the  least  difficulty  in  taking  any  kind  of  food.  This  can  be 
attested  by  all  my  friends  and  family.  Show  Deichman  this  letter,  and  please  to  publish  it  in 
your  paper. 

Most  respectfully, 

CARL  SCHURZ. 

Note  hy  the  Editors  of  the  Criminal  Zeitung.— "Wq  insert  this  letter  with  pleasure,  as  it  affords 
ns  an  opportunity  for  saying  that  any  one  aflfiicted  with  pains  in  the  chest,  accompanied  with  in- 
digestion, can,  by  applying  at  this  office,  receive  ample  testimony  from  one  who  has  been  re- 
stored to  health  by  these  very  plasters  of  Mr.  Allcock’s,  which  he  used  for  six  months  for  a simi- 
lar affection. 


CURE  OF  CRICK  IN  THE  BACK. 

Messrs.  Allcock  & Co.— Please  send  me  a dollar’s  worth  of  your  Plasters.  They  have  cured 
me  of  a crick  in  my  back,  which  has  troubled  me  for  some  time,  and  now  my  father  is  eoine  to 
try  them  for  difficulty  about  his  heart  ° ° 

Lyons,  N.  Y.,  July  4,  1862.  L.  H.  SHERWOOD. 


LAME  BACK. 

m A j.  .-I  York,  Nov.  23,  1859. 

^ i.  Allcock  & Co. — Gentlemen ; — I lately  suffered  severely  from  a weakness  in  my  back,  oc- 
casioned  by  suddenly  over-exerting  myself.  Having  heard  your  plasters  recommended  for  cases 
of  this  kind,  1 procured  one,  and  the  result  was  all  that  I cuuld  desire.  A single  plaster  cured 
me  in  a week.  Yours,  respectfully, 

J.  G.  BRIGGS,  Proprietor  of  the  Brandreth  House. 


INJURY  TO  THE  SPINE  CURED. 

,,  m i . Hartford,  Conn.,  Nov.  11,  1861. 

Messrs.  1 nos.  Ailcock  <fe  Co.— Please  send,  with  dispatch,  twelve  dozen  Allcock’s  Porous 
Plasters.  Our  Gaily  experience  confirms  their  very  superior  excellence.  At  this  moment  of 
writing,  a man  applies  for  one,  who,  by  entanglement  in  the  shaft  cf  maclnnery,  had  bo:h  his 
legs  broken,  spine  severely  injured,  and  was  for  nearly  a year  entirely  helpless.  This  man  found 
relief  verv  soon  by  the  application  of  a plaster  to  his  spine.  lie  was  soon  enabled  to  work,  and 
now  he  labors  as  well  as  ever.  He  would  cheerfully  psy  $5  for  a single  Plaster,  if  they  could 
not  be  had  at  a lower  rate.  I am  surprised  that  surgeons  do  not  make  use  of  these  perforated 
plasters,  to  the  exclusion  of  all  others,  as  their  flexibility  and  adhesiveness  are  greatly  in  ad- 
vance of  all  other  plasters  with  which  I am  acquainted;  wh.le  the  perforations  peculiar  to  them 
render  thorn  greatly  superior  to  all  others  for  ordinary  surgical  uses.  Knowing  the  Plasters  to 
be  so  useful,  1 have  no  scruples  that  my  sentiments  should  be  known. 


u ¥T.  t; ill.  L/. 

faster,  at  the  principal  office,  294  CANAL  STREET,  and  also  at  No. 
States  ^ York,  and  by  all  dealers  in  every  town  of  the  Northern  and  Eastern 


THOMAS  ALLCOCK  & CO. 

ONE  DOLLAR,  inclosed  to  THOMAS  ALLCOCK  & CO.,  No.  4 UNION  SQUARE  New 
wkho’urfi^ther  PLASTERS  by  mail,  to  any  part  of  the  United  States, 


THE  MVERSAl  CLOTHES  VEIN6EL 



It  saves  Time,  Labor,  Clothes  and  Monesi, 

It  will  weaij  for  years  without  repair.  No  servant  can 
it.  A child  eight  years  old  can  operate  it.  No  c^utdoB 
or  skill  required  in  its  use.  It  saves  its  coat 
in  Clothing  every  six  months^ 


EVERY  WRINGER  WITH  COG-WHEELS  IS  WARRANTED 


• IN  EYEBY  PARTICULAR. 


PRICES, 


No.  1,  Large  Family  Wr.’nger, 

witii  Cogs,  warranted $10 

No.  2,*  Medium,  with  Oogs, 

warranted T 

No.  Medium,  without  C«gs, 

not  warranted 6 

No.  8,  Small,  without  Cogs, 

not  warranted 6 

No.  8,  Large  Hotel,  with  Cogs, 

warranted... 14 

No.  18,  Medium,  (to  run  by 
steam,)  with  Cogs,  warrant- 
ed  IS 

No.  22,  Large  Laundry,  (to  run 
by  steam,)  with  Cogs,  war- 
ranted  

* No.  2 is  the  size  generally  used 
In  private  families.  > 


THEONI.Y 

I 

VCETH  THE 

PATENT 

COG-WHEEL 

REGULATOR. 

Ko  Wringer  can  be  Pnralile 
witbont 

COG-WHEELS. 


Opinion  of  Mrs.  Henry  Ward  Beecher. 


I am  most  happy  to  speak  in  the  veiy  highest  terms  of  the  “Universal  Clothes  Wringer.”  The  hardest  part 
of  “washing-day  ” work,  is,  in  my  opinion,  the  wringing ; and  the  inventor  of  this  machine  may  have  the  satisfaction 
of  feeling  that  he  has  changed  one  of  the  most  toilsome  parts  of  woman’s  work  into  a very  attractive  amusement 
The  laundress  looks  upon  it  as  a great  blessing.  I could  hardly  express  my  approbation  of  them  more  highly  than  I 
have  by  ordering  one,  in  these  hard  times,  for  my  daughter.  I look  upon  it  as  among  the  most  useful  articles  in  her 
house. 

October,  1861.  ME8.  HENRY  WARD  BEECHER. 

Opinion  of  Mrs.  C.  Fowler  Wells, 

Having  used  the  “ Universal  Clothes  Wringer  ” in  our  family  several  months,  we  could  not  be  induced  ti 
part  with  it.  unless  we  could  be  sure  of  finding  a substitute.  Our  _Mary — who  is  not  very  fond  of  “machinery  ” d 

antr  amra  a>iA  la  oivtt  ■ftimil'XT  ixTlirk  iiaaa  **  'Will  RAWA  AT»Ancr"h  "in  nriA  frACiT  f.A  T\a.\r 


any  kind — says  she  is  sure  any  family  who  uses  the 
New  York,  1861, 


will  save  enough  iu  one  year  to  pay  for  it 

MRS.  C.  FOWLER  WELLS. 


Opinion  of  Solon  Robinson  (one  of  the  Editors  of  the  New  York  Tribune^ 

If  I can  say  anything  to  induce  families  to  buy  the  “Universal  Clothes  Wringer,”  I shall  be  glad  of  the 
opportunity.  My  family  have  had  One  in  use  a year  or  two,  and  I pronounce  it  one  of,  if  not  the  very  best,  labor* 
saving  machines  ever  invented  for  woman’s  use.  My  fiimily  would  as  soon  give  up  th^  QQq|^g-stove  as  tWs  Clothe* 
Wringer.  It  cannot  be  too  highly  recommended. 

New  York,  Feb.  12, 1862.  SQLOlSh  RQBJQSSON. 


The  Universal  Wringer 

Took  the  FIRST  PREMIUM,  a Silver  Medal  and  Diploma,  at  the  New  York 
State  Fair,  1862.  It  was  pronounced  superior  to  all  others  in  the  World’s  Fair  at  London* 
1862, 'and  has  always  taken  the  FIKST  PREMIUM  in  every  State  and  County  Fair,  when  exhibited 
in  fair  competition  with  other  machines.  Canvassers  wanted  in  every  towm  Persons  residing 
where  no  canvasser  is  appointed,  by  remitting  the  price  to  us,  shall  receive  the  Wringer  by 
express,  prepaid, 

B.  C.  BROWNING,  Agent, 

345  BROADWAY,  N.  Y. 


THE  NEW-YORK  TRIBUNE. 


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A VERY  LARGE  PAPER  FOR  THE  COUNTRY, 


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FOR  EUROPEAN  CIRCULATION 


Is  published  on  the  departure  of  each  Mail  Steamer  for  Liverpool  at  $5  per  annum, 
postage  included.  Single  Copies,  Five  Cents.  Address 


THE  TRIBUNE  ASSOCIATION, 


No.  164  Nassau  Street,  N.  7. 


At  tlie  Fairs  of  the 

U.  S.  AGRICDLTUEAL  SOCIETY 
American  Institute,  New- York. 
Mechanics’  Association,  Boston. 
Franklih  Institute,  Philadelphia. 
Metropolitan  Mechanics’  Institute. 
Washington. 

Mechanics’  Institute,  Baltimore. 
Mechanics’  Association,  Cincinnati. 
Kentucky  Institute,  Lom'sville. 
Mechanical  Association,  St.  Louis. 
Mechanics’  Institute,  San  Francisco 


At  the  State  Fairs  ol 


Offlce-506  BBQADWAY,  New  York. 


Maine, 

Ohio, 

Vermont, 

Indiana, 

^ Connecticut, 

Iowa, 

t New  York, 

Tennessee, 

^ New  Jersey, 

Illiaois, 

1 Pennsylvania, 

Kentucky, 

' Virginia, 

Michigan, 

Mississippi, 

Wisconsin, 

Missouri, 

California, 

Ijg)  And  at  hundreds  of  County  Fair^, 

f 

© 6C©iiniiinj©Pj 

©t®. 

York.  ' 

Th-is  machine  makes  the  “ LOCK-STITCH,”  and  ranks  highest  on  account  of  the  elanti 
Sn’ii’  general  desirableness  of  the  stitching  when  SfSd  the  S 

range  of  its  application.-Bepori  of  tU  American  InstUute,  New  York  " 


@F  Si 


Of  fo»eTL?k^“re  ?S‘eTeUl/;ata^^^^^ 

With  this  Sewing  Machine.  Subjoined  is  a summary  of  several  of  tL  tfbS  ^ 


Gentlemen’s  Shirts, 1 

Frock  Coats, 2 

Satin  Vests, *.l 

Linen  Vests, ^ 0 

Cloth  Pants, .0 

Summer  Pants, 0 

Silk  Dress, 1 

Merino  Dress, 1 


BY  MACHINE. 

Hours.  Min. 


16 


BY  HAND. 

Hours.  Min. 
14  26 


14 


51 


Calico  Dress, 0 

Chemise, .1 

Moreen  Skirt, .0 

Muslin  Skirt, . .0 

Drawers, ! *. ! . .0 

Night  Dress, 1 

Silk  Apron, '[o 

Plain  Api-on, * ’o 


BY  MACHINE. 

Hours.  Min. 


BY  HAND. 

Hours.  Min 


NUMBER  OF  STITCHES  MADE  PER  MINUTE, 


1 

6 

2 

.16 
, 2G 


Stitching  fine  Linen, 23 

‘‘  Satin,.. 

“ Silk, 

Seaming  fine  Cloth, 38 


By  H’d. 

With  Mach. 

Ratio. 

...23 

640 

28 

...24 

520 

22 

5.50 

18 

...38 

594 

16 

With  Mach. 
175 
510’ 
210 
374 


rr  X . X By  H’d. 

Patent  Leather,  fine  Stitch.  7 

Fitting  Ladies  Gaiters, 28 

Stitching  Shoe  Vamps, 10 

. Binding  Hats,  .' 33 

When  the  machines  are  driven  by  power,  the  ratio  is  much  higher— 1 500  and  2 000 
stitches  per  minute  not  being  an  unusual  average.  ’ ’ 

^ considerable  length  are  ordinarily  sewed,  with  the  best  machines,  at  the  rate 

of  a yaid  a minube,.and  that,  too,  m a manner  far  superior  to  hand-sewing. 


Ratio 

25 

18 

21 

11 


the  Wheeler  & Wilson  Sewing  Machinef  resulting  from  the 
wide  range  of  its  application,  is  the  varying  branches  of  business  to  which  jt  is  applied  as 


fashion  changes.  Thus,  a house  or  a person  furnished  with  these  machines 


may,  at  different 
or 


Clothing,  Skirts,  or  Mantillas,  or  Diamond  Rufflimr 
Shirts,  or  stitching  Hats  and  Caps,  etc.  It  is  not  as  if  they  were  limited  to  one  branSi  of 
unused  unless  that  particular  article  were  in  demand.  So  Ion 


as  sewin|  is  to  be  done,  these  machines  are  sure  of  something  to  do.  Hence  the  Wheetfr 
Wilson  Sewing  Machine  is  the  machine  for  all  kinds  of  Family  Sewing,  and  for  the  use  ^ 

ITO r\-P  • j ./-NT  T ^ 


ance  °eacS^  n"?  ft"  “d  the  same  appear 

ance  upon  each  side  of  the  seam,  a single  line  of  thread  extending  from  stitch  to  stitch  It 

IS  formed  with  cwo  threads,  one  upon  each  side  of  the  fabric  and  ifterlocked  in  the  ceSfee  S 

’*■  pd  regularity,  and  m the  firmness  of  the  seam  formed,  it  excels  hand  sewing^ 

exceSe^nf  ‘"•"a  Machine  “e  l f 

excellence  of  stitch  alike  upon  both  sides  of  the  fabric  sewed.  2 Strength  fiT-mnpss  -ni 

durability  of  seam,  that  will  not  rip  nor  ravel,  and  made  with— 3.  Economy^of  ’tlirea^-  4 "li 

eleg“  LlrituH??/  to  purposes  and  material:  Comra^ess 

eis?  nf  ^ ^ ® \ Simplicity  and  thoroughness  of  constraction  7.  Spe«^ 

ease  of  operation  and  management,  and  quietness  of  movement.  ^ 


UNIVERSITY  OF  ILLINOIS-URBANA 


